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Accelerated Payment Notices – First Challenge Fails

The High Court has refused to order injunctions preventing HMRC from issuing accelerated payment notices (“APN”) or enforcing existing APNs.

The High Court has refused to grant injunctions restraining HMRC’s powers to issue APNs and levy penalties for non-payment while the underlying dispute (that the APNs were invalid) is resolved.



Date: 12th June, 2015
Author: Cathy Corns


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