There has been an interesting recent development around HMRC Accelerated Payment Notices.
Accelerated payment notices, which were introduced by last years finance bill, and are controversial because they require the taxpayer to make immediate payment of taxes requested and deny the tax payer a right to appeal the notice.
HMRC have recently been using these new powers as part of their crackdown on tax avoidance by people using alleged tax avoidance schemes.
These powers are so radical, it was expected they would be challenged, and this has finally arrived. The High Court has given permission for a judicial review which will rule whether the accelerated payment notices are legal.
The judicial review has being brought on behalf of film partnerships by Ingenious Media and will consider the lawfulness of accelerated payment notices. People involved in such partnerships will await the reviews finding, these include some prominent sport stars and entertainers.