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:
- the PPNs were lawfully issued and the principles of natural justice have been adhered to by the statute and in HMRC’s exercise of their discretion;
- The three conditions required for such a notice to be issued were all met;
- There has been no breach of the Claimant’s procedural or substantive legitimate expectations;
- The decision to give PPNs was neither unreasonable nor irrational;
- There was no infringement of rights under the Convention for the Protection of Human Rights
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.