A few weeks back HMRC won a High Court case where over 150 Ingenious partners had claimed that APN’s should not be served due to a number of legal grounds.
The case is available on legal web sites but in summary HMRC won the right to disallow tax-payers the cash benefit of not not paying HMRC when cases are still under enquiry. HMRC persuaded the judge that tax-payers went into Ingenious, or should have, with their eyes open and therefore should not delay paying HMRC on the back of very long running court hearings and appeals. In effect, once a closure notice has been issued HMRC wants to be paid.
The case transcript stresses that HMRC acknowledges that Ingenious may in due course win it’s appeals and if so HMRC will repay to tax-payers their APN’s with interest.
At LTAG we believe that in certain circumstances tax-payers who are served APN’s should first determine if HMRC is in time to serve them at all.