No excuse for failing to pay accelerated payment notices

The taxpayers had taken part in tax planning arrangements. HMRC issued accelerated payment notices (APNs) which both taxpayers challenged by way of judicial review in the High Court. They also appealed to the First-tier Tribunal against penalties and surcharges for failing to pay the notices on time.

The first issue before the tribunal was the taxpayers’ contention that the penalties and surcharges were invalid because the due date for paying the APNs had not yet been triggered.

Exclusive Promotions said the notices were flawed because HMRC had not responded to some of its representations challenging whether a designated officer had determined the amount of the APNs as required under FA 2014 s 221(3). Further HMRC failed to take into account matters which it should have. The tribunal said it did not have the jurisdiction to decide whether the flawed determination should be upheld. If Exclusive wished to...