Michael Avient

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Consultant, J&S Co LLP
Email [email protected]
Tel 01273 765 399

By Michael Avient | July 1, 2019

In 2005, the current Chancellor of the Exchequer said: ‘A taxpayer is entitled to know with certainty… what he may or ma...

Management of taxes

By Michael Avient | May 1, 2016

The decision in The Queen on the Application of Mr De Silva and Anr v The Commissioners for Her Majesty’s Revenue and Cu...

By Michael Avient | November 1, 2015

The first judicial review decision on accelerated payment notices (APNs) was in the case of Rowe and Others v RCC [2015]...

By Michael Avient | May 1, 2015

Most commentary on the practicalities of accelerated payment notices (APNs) dates to the period of a ‘phony war’, when t...