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5th January 2018
Tax analysis: Keith Gordon, barrister at Temple Tax Chambers, considers the case of R (on the application ofRowe and others) v Revenue and Customs Commissioners , which dealt with questions about the legality andthe 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
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