- Court of Appeal on the legality and operation of the APN legislation (Rowe and Vital Nut)
- Original news
- What was this case about?
- What did the court decide?
- Does this leave any questions open for further judicial reviews in relation to APNs/PPNs?
- What are the practical implications of this case?
Tax analysis: Keith Gordon, barrister at Temple Tax Chambers, considers the case of R (o ao Rowe) v HMRC and R (oao Vital Nut) v HMRC (heard together), which dealt with questions about the legality and the operation of the accelerated payment notice (APN) legislation in the Finance Act 2014.
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