No violation of human rights

Judicial review on an accelerated payment notice

The taxpayer sought a judicial review of an accelerated payment notice for £106.8m. He claimed the notice was unlawful because HMRC had not yet made a formal assessment of the tax due. He also said the legislation was retrospective and that the lack of right of appeal against a notice breached his right to a fair trial.

Mr Justice Green in the High Court said although there was no right of representation before a notice was issued it did apply before it took effect. The retrospection was justified but he pointed out that the notice did not change the basis for the imposition of tax – it simply changed the time when payment had to be made.

The notice did not deprive the taxpayer of his property by demanding the tax; should the dispute be resolved in the taxpayer’s favour...