Michael Paulin was successful in a judicial review challenge (via the pre-action protocol) brought by an established trading company to two separate accelerated payment notices (“APNs”) issued by HMRC’s counter avoidance unit.
The APNs in question (issued pursuant to Part 4, Chapter 3 of the Finance Act 2014 and Schedule 2 to the National Insurance Contributions Act 2015) amounted to close to £300,000 including the purported late payment penalties.
Michael was initially instructed via licensed access to advise on prospects and thereafter by Alex Peebles of Duncan Lewis Solicitors. The taxpayer contended that the APNs were ultra vires the statutory scheme, HMRC had failed to take into account relevant and material considerations in issuing the APNs, and finally that the issuance of the APNs was an unjustified interference with the taxpayer’s right to property under Article 1 Protocol 1 of the European Convention on Human Rights.
Following service of the taxpayer’s judicial review pre-action protocol letter, HMRC decided to withdraw both APNs, thereby obviating the taxpayer’s purported liabilities in their entirety.