Short but important issue about the scope of the statutory regime relating to accelerated payment notices introduced by the Finance Act 2014. The question, in brief, is whether the APN regime is prevented from applying to liabilities for pay as you earn income tax which are the subject of a determination made by the respondents under regulation 80 of the Income Tax (Pay As You Earn) Regulations 2003
Lord Justice Henderson
[2021] EWCA Civ 1425
Bailii
Income Tax (Pay As You Earn) Regulations 2003, Finance Act 2014
England and Wales
Updated: 12 October 2021; Ref: scu.668371
