Accelerated Payment Notices

Tax & Regulation | 5 Jan 17

HM Revenue & Customs (HMRC) has said it will continue to use accelerated payment notices (APNs) to combat tax avoidance schemes, despite concerns that the penalties are “morally questionable”.

Best Practice | 19 Dec 16

HM Revenue & Customs has withdrawn 4,300 accelerated payment notices (APNs), meaning that one in 14 of the 60,000 upfront tax payment requests has been sent in error, says accountancy firm Moore Stephens.

Tax & Regulation | 16 Dec 16

Millions of pounds in tax relief given to celebrities such as England footballer Wayne Rooney and British comedian Jimmy Carr is being clawed back by HM Revenue and Customs (HMRC).

Best Practice | 8 Aug 16

The imaginary Warrington family face further wealth and succession planning issues in this, the third article by Edward Stone, partner at Irwin Mitchell Private Wealth.

Tax & Regulation | 31 May 16

HM Revenue & Customs (HMRC) has withdrawn hundreds of accelerated payment notices (APNs) it issued to taxpayers after a court found it had no right to pursue individuals under the employee benefit trust (EBT) arrangements.