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Court of Appeal on the legality and operation of the APN legislation (Rowe and Vital Nut)

Court of Appeal on the legality and operation of the APN legislation (Rowe and Vital Nut)
Published on: 05 January 2018
Published by: LexisPSL
  • 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?

Article summary

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. or take a trial to read the full analysis.

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