000 01192nab a2200277 c 4500
003 ES-MaIEF
005 20200203184401.0
007 ta
008 180620s2018 uk ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _966216
_aCraggs, Adam
245 0 _aU.K. court of appeal dismisses claimants' appeals against APNs in Rowe and Vital Nut
_c Adam Craggs and Constantine Christofi
260 _c2018
500 _aDisponible también en formato electrónico a través de la Biblioteca del IEF.
500 _aResumen.
520 _aThe 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.
650 4 _aTAX RULINGS
_965151
650 4 _957278
_aRECURSO DE APELACIÓN
650 4 _948241
_aREINO UNIDO
650 4 _947570
_aJURISPRUDENCIA
650 4 _943410
_aELUSION FISCAL
700 1 _966217
_aChristofi, Constantine
773 0 _9156536
_oOP 804/2018/2
_tTax Planning International Review
_w(IEF)124527
_x 0309-7900
_g v. 45, n. 2, February 2018, p. 16-19
942 _cART
999 _c138335
_d138335