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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Judicial Review and tax Introduction – Judicial review and tax The 2019 Loan Charge Action Group has launched a judicial review against HMRC in relation to the 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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Over the course of the last few months, the affairs of some of football’s biggest clubs and players have found themselves forced onto the back foot by one of the 
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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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Accelerated Payment Notices, Judicial Review and Interim Relief  In over 32 years of working in tax, I find it difficult to think of any tax legislation that has been as 
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