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The long awaited Judicial Review hearing in to the lawfulness of Partner Payment Notices (PPNs) issued by HMRC has concluded. Mrs Justice Simler has ruled that the issue of such notices to the partners of Ingenious Media was, indeed, lawful.
She concluded, despite Counsel for the Claimant’s assertions to the contrary, that:
This story is far from over. There will undoubtedly be a number of sequels!
Our Technical Director, Andy Wood, wrote the following detailed article on the Ensign Taxation website.