The follower notice rules impose penalties where, in HMRC's view, a person involved in a tax avoidance dispute has not taken account of relevant previous judicial rulings1. HMRC may give a follower notice to a person if certain conditions are met in relation to a tax inquiry in progress where, in HMRC's view, there is a relevant judicial ruling2. The person can disagree with a follower notice by making representations to HMRC
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and millions of others like it, sign-in to LexisLibrary or register for a free trial.
EXISTING USER? SIGN IN
TAKE A FREE TRIAL
0330 161 1234