Legal News

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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