![](/sites/default/files/styles/medium/public/picture-53979.png?itok=jTyfcWwS)
picture-53979.png
In 2005, the current Chancellor of the Exchequer said: ‘A taxpayer is entitled to know with certainty… what he may or ma...
The decision in The Queen on the Application of Mr De Silva and Anr v The Commissioners for Her Majesty’s Revenue and Cu...
The first judicial review decision on accelerated payment notices (APNs) was in the case of Rowe and Others v RCC [2015]...
Most commentary on the practicalities of accelerated payment notices (APNs) dates to the period of a ‘phony war’, when t...