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HMRC’s misunderstanding of accelerated payment notices premium
Card image Chris Davidson
Chris Davidson (KPMG) believes that HMRC has misinterpreted the 2004 DOTAS rules by issuing APNs on the basis that they are substantially the same as a previous transaction that was notifiable under DOTAS. 
 
2 June 2016
Rowe and accelerated payments
Card image Michael Conlon KC
Card image Julian Hickey
‘They also pay who only sit and wait…’ Michael Conlon QC and Julian Hickey (Temple Tax Chambers) examine the High Court decision in Rowe on the legality of partner payment notices.
 
3 September 2015
High Court dismisses accelerated payments challenge
Card image Santhie Goundar

The High Court has rejected a judicial review application challenging the legality of accelerated payment notices, as well as their compatibility with human rights (Nigel Rowe and others v HMRC [2015] EWHC 2293).

5 August 2015
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