In the Queen on the application of S Archer v HMRC [2019] EWCA Civ 1021 (18 June 2019) the Court of Appeal dismissed a cost application on the ground that the appellant had not made representations against an advance payment notice (APN) under FA 2014 s 222 before applying for judicial review of the APN.
Mr and Mrs Archer had implemented a loss scheme. They had claimed the relevant loss in their 2005/06 returns. HMRC opened an enquiry and a lengthy period of correspondence followed. HMRC first accepted Mr Archer’s loss (but thought that Mrs Archer owed CGT) then changed its mind and decided that Mr Archer did not have an allowable loss.
Finally HMRC issued APNs to Mr and Mrs Archer in 2014 and they applied for judicial review.
Following the start of the judicial review proceedings the Archers also made representations to...
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In the Queen on the application of S Archer v HMRC [2019] EWCA Civ 1021 (18 June 2019) the Court of Appeal dismissed a cost application on the ground that the appellant had not made representations against an advance payment notice (APN) under FA 2014 s 222 before applying for judicial review of the APN.
Mr and Mrs Archer had implemented a loss scheme. They had claimed the relevant loss in their 2005/06 returns. HMRC opened an enquiry and a lengthy period of correspondence followed. HMRC first accepted Mr Archer’s loss (but thought that Mrs Archer owed CGT) then changed its mind and decided that Mr Archer did not have an allowable loss.
Finally HMRC issued APNs to Mr and Mrs Archer in 2014 and they applied for judicial review.
Following the start of the judicial review proceedings the Archers also made representations to...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")