The Loan Charge Judicial Review – Zeeman & Murphy v HMRC Introduction The High Court recently dismissed two claims for judicial review in respect of the controversial 2019 Loan Charge 
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The Follower notice and accelerated payment notices Introduction If one asked the question what was the biggest nail in the coffin of the marketed tax avoidance coffin then the answer 
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Background The APN (including Follower Notices) legislation was introduced a couple of years ago to essentially prevent tax scheme users from dragging their feet on tax disputes. Initially, the rules 
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