Clifford Chance
Pay now, argue later - HMRC takes powers to issue 'accelerated payment notices' - April 2014
1 April 2014
Finance Bill 2014 (effective from mid-July) will extend HMRC's powers to force taxpayers to pay disputed tax up front before the dispute is resolved. This power will affect up to 43,000 individuals and companies concerning over £7 billion of tax.
Our parallel briefing note on the "follower regime" describes the new regime that will deny rights of appeal.
