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Judicial review of APNs in EFRBS case fails at the High Court (R (oao Vital Nut) v HMRC)

Judicial review of APNs in EFRBS case fails at the High Court (R (oao Vital Nut) v HMRC)
Published on: 27 July 2016
Published by: LexisPSL
  • Judicial review of APNs in EFRBS case fails at the High Court (R (oao Vital Nut) v HMRC)
  • Original news
  • What was this case about?
  • What did the court decide?
  • Ground 1
  • Grounds 2 and 3
  • What should tax lawyers take note of?

Article summary

Tax analysis: The High Court dismissed the taxpayers’ claim for judicial review of accelerated payment notices (APNs) given under the Finance Act 2014 (FA 2014). or take a trial to read the full analysis.

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