The Resource Accelerated payment notices and follower notices in the UK : an affront to justice?

Accelerated payment notices and follower notices in the UK : an affront to justice?

Label
Accelerated payment notices and follower notices in the UK : an affront to justice?
Title
Accelerated payment notices and follower notices in the UK : an affront to justice?
Creator
Subject
Language
eng
Summary
In 2013, Her Majesty 's Customs and Revenue (the HMRC) gained significant powers in tackling the issue of tax avoidance in the form of follower notices (FN) and accelerated payment notices (APN). This has had a significant impact on the taxpaying community. For instance, in the tax year 2016/2017 alone, the HMRC accumulated GBP 520m in additional revenue through these powers. Many practitioners and judges have voiced their criticism against the powers but have yet to provide a comprehensive account of the inadequacies of these notices. Their very nature is punitive, and they are overly broad for their intended target, specifically, aggressive tax planners. To make matters worse, taxpayers are left without effective judicial safeguards. This article seeks to explain that both notices are an affront to justice by focusing on these aspects. Moreover, this article aims to shed light on recent cases such as Haworth that demonstrate that the judiciary is prepared to show some resistance against these notices. While the case provides a glimmer of hope for taxpayers, this article argues that judicial intervention alone is not enough; parliamentary intervention is also needed
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 48 (2020), no. 2 ; p. 250-260
http://library.link/vocab/creatorName
Jacobsen, H.M
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • anti-avoidance
  • aggressive tax planning
  • tax authorities
  • rule of law
  • human rights
  • case law
Label
Accelerated payment notices and follower notices in the UK : an affront to justice?
Instantiates
Publication
Label
Accelerated payment notices and follower notices in the UK : an affront to justice?
Publication

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