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No jurisdiction

06 December 2016
Issue: 4579 / Categories: Tax cases

K Delay (TC5501)

Tribunal had no jurisdiction over accelerated payment notice

The taxpayer received an accelerated payment notice (APN). He was one of the parties to the judicial review (R oao Graham and others v CRC [2016] EWHC 1197) which upheld HMRC’s decision to issue the notice. That decision is the subject of a possible appeal to the Court of Appeal.

HMRC had agreed not to enforce payment of the APN pending resolution of the judicial review proceedings. The due date for payment of the APN was 1 September 2015 and because it had not been paid by then HMRC issued a penalty under FA 2015 s 26 (non-payment of APNs).

The taxpayer appealed citing that the issue of the APN contravened the principle of innocence until proven guilty. The effectiveness of the planning scheme itself was still under enquiry and it had not been proved that the scheme...

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