*Walapu v Revenue and Customs Commissioners

Tax – Avoidance. The Administrative Court dismissed the taxpayer's application for judicial review of an accelerated payment notice, showing the amount due of £106,842,02. The court considered the scope and effect of Ch 3 of the Finance Act 2014, which entitled the defendant Revenue and Customs Commissioners to impose upon persons suspected of tax avoidance an obligation to pay on account the amount the Revenue considered represented understated tax.

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