Challenge the issue of Partner Payment Notices under Schedule 32 of the Finance Act 2014. Partner Payment Notices are a tax anti-avoidance measure. The effect of each Partner Payment Notice is to require the recipient to pay the sum identified in them to HM Revenue and Customs (‘HMRC’) within 90 days of the notice. There is no statutory mechanism by which to appeal to the First Tier Tribunal against the issue of a Partner Payment Notice and so a challenge must proceed by way of judicial review.
Cranston J
[2016] EWHC 1473 (Admin)
Bailii
England and Wales
Taxes Management
Updated: 18 January 2022; Ref: scu.565949