In The Queen (on the application of W Graham and others) v HMRC [2016] EWHC 1197 (26 May 2016) the High Court found that transactions had been notifiable under DOTAS so that both accelerated payment notices (APNs) and partner payment notices (PPNs) were valid.
The claimants were challenging the validity of APNs and PPNs. They had participated in schemes known as the ‘Liberty Partnerships’ and the issue was whether one of the conditions for the validity of APNs/PPNs was satisfied which was that the schemes had been notifiable under DOTAS. The claimants contended that none of the Liberty Partnerships had been notifiable because the relevant first date for notifying had fallen before 1 August 2006 (DOTAS Regulations 2006 regs 1(2)(a) and 1(2)(b)).
HMRC agreed that the relevant notifiable proposal for each of the partnerships had been the Information Memorandum of April 2006 which...
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In The Queen (on the application of W Graham and others) v HMRC [2016] EWHC 1197 (26 May 2016) the High Court found that transactions had been notifiable under DOTAS so that both accelerated payment notices (APNs) and partner payment notices (PPNs) were valid.
The claimants were challenging the validity of APNs and PPNs. They had participated in schemes known as the ‘Liberty Partnerships’ and the issue was whether one of the conditions for the validity of APNs/PPNs was satisfied which was that the schemes had been notifiable under DOTAS. The claimants contended that none of the Liberty Partnerships had been notifiable because the relevant first date for notifying had fallen before 1 August 2006 (DOTAS Regulations 2006 regs 1(2)(a) and 1(2)(b)).
HMRC agreed that the relevant notifiable proposal for each of the partnerships had been the Information Memorandum of April 2006 which...
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