Resumen de Accelerated Payment Notices and Follower Notices in the UK: An Affront to Justice?
In 2013, Her Majesty’s Customs and Revenue (the HMRC) gained significant powers in tackling the issue of tax avoidance in the form of follower notices (FN) and accelerated payment notices (APN). This has had a significant impact on the taxpaying community. For instance, in the tax year 2016/2017 alone, the HMRC accumulated GBP 520m in additional revenue through these powers. Many practitioners and judges have voiced their criticism against the powers but have yet to provide a comprehensive account of the inadequacies of these notices. Their very nature is punitive, and they are overly broad for their intended target, specifically, aggressive tax planners. To make matters worse, taxpayers are left without effective judicial safeguards. This article seeks to explain that both notices are an affront to justice by focusing on these aspects. Moreover, this article aims to shed light on recent cases such as Haworth that demonstrate that the judiciary is prepared to show some resistance against these notices. While the case provides a glimmer of hope for taxpayers, this article argues that judicial intervention alone is not enough; parliamentary intervention is also needed.
