Follower and accelerated payments notices

Follower and accelerated payments notices guidance:

The Finance Act 2014 (FA 2014) introduced the concepts of an accelerated payment notice (APN) and a partner payment notice (PPN) to help combat tax avoidance by...

Practice Note

On 17 July 2014, the Finance Act 2014 (FA 2014) introduced the concept of a follower notice. It is a further weapon in HMRC’s armoury in its battle against tax avoidance....

Practice Note
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