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U.K. court of appeal dismisses claimants' appeals against APNs in Rowe and Vital Nut Adam Craggs and Constantine Christofi

By: Craggs, Adam.
Contributor(s): Christofi, Constantine.
Material type: ArticleArticlePublisher: 2018Subject(s): TAX RULINGS | RECURSO DE APELACIÓN | REINO UNIDO | JURISPRUDENCIA | ELUSION FISCAL In: Tax Planning International Review v. 45, n. 2, February 2018, p. 16-19Summary: The U.K. Court of Appeal rejected joined applications for judicial review against accelerated payment notices (APNs) and partner payment notices, served by HMRC on taxpayers taking part in various tax avoidance arrangements.
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Resumen.

The U.K. Court of Appeal rejected joined applications for judicial review against accelerated payment notices (APNs) and partner payment notices, served by HMRC on taxpayers taking part in various tax avoidance arrangements.

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