Legality of APNs

Notification of arrangements under DOTAS

The claimants took part in Liberty Partnership schemes. They challenged the legality of accelerated payment notices (APNs) and partnership payment notices issued to them under FA 2014 s 219. They said condition C (s 219(4)) was not satisfied because the schemes had not been notifiable. This was because the relevant first date for notifying the arrangements under the disclosure of tax avoidance schemes (DOTAS) provisions in FA 2004 s 308 had fallen before 1 August 2006.

The High Court said the focus should be on the specific partnership. Each one had its own particular components in terms of the identity of the partners the amounts subscribed the identity of the corporate vendor of the relevant dividend rights the identity of the payer of the relevant dividend the amount of the relevant dividend the alleged tax advantage and the rights...