Upper Tribunal dismisses challenges to accelerated payment notices.
In Exclusive Promotions Ltd v HMRC [2023] UKUT 269 (TCC) (9 November 2023) the UT held that accelerated payment notices had been validly issued and the taxpayer had no reasonable excuse for failing to pay the APNs or associated late payment penalties.
HMRC had issued two accelerated payment notices to the taxpayer company (EPL) requiring payment of tax and NICs which were subject to an ongoing appeal by EPL. EPL applied for judicial review of the decision to issue the APNs and on the basis that judicial review proceedings provided a reasonable excuse for not doing so did not pay the tax or NICs. HMRC raised late payment penalties. EPL appealed against those penalties.
The UT considered two principal questions:
whether HMRC had considered and reached a determination on representations raised by EPL objecting to the APNs - EPL contended that HMRC...
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Upper Tribunal dismisses challenges to accelerated payment notices.
In Exclusive Promotions Ltd v HMRC [2023] UKUT 269 (TCC) (9 November 2023) the UT held that accelerated payment notices had been validly issued and the taxpayer had no reasonable excuse for failing to pay the APNs or associated late payment penalties.
HMRC had issued two accelerated payment notices to the taxpayer company (EPL) requiring payment of tax and NICs which were subject to an ongoing appeal by EPL. EPL applied for judicial review of the decision to issue the APNs and on the basis that judicial review proceedings provided a reasonable excuse for not doing so did not pay the tax or NICs. HMRC raised late payment penalties. EPL appealed against those penalties.
The UT considered two principal questions:
whether HMRC had considered and reached a determination on representations raised by EPL objecting to the APNs - EPL contended that HMRC...
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