UK Contract Partners Weighs in on High Court's Accelerated Payment Notice Ruling
UK Contract Partners published at the company's website a new analysis of a recent High Court decision upholding the legality of HMRC's Accelerated Payment Notice, or APN, tactic. When contractors in the United Kingdom take part in tax avoidance schemes HMRC proposes to challenge, a provision of the Finance Act 2014 allows HMRC to demand tax payment within 90 days and before the legality of the arrangement has been determined.
View full press release