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Keith Gordon: 'Legality and operation of Accelerated Payment Notice legislation (R (on the application of Rowe and others) v Revenue and Customs Commissioners)'

5th January 2018

Tax analysis: Keith Gordon, barrister at Temple Tax Chambers, considers the case of R (on the application of
Rowe and others) v Revenue and Customs Commissioners , which dealt with questions about the legality and
the operation of the Accelerated Payment Notice (APN) legislation in the Finance Act 2014.

This article was first published on Lexis®PSL Tax on 5 January 2018. Click for a free trial of Lexis®PSL

Download: pb59_Legality_and_operation_of_Accelerated_Payment_Notice_legislation_(R_(on_the_application_of_Rowe_and_others)_v_Revenue_and_Customs_Commissioners)_(1).pdf

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