Tulip Siddiq – 2016 Parliamentary Question to the HM Treasury

The below Parliamentary question was asked by Tulip Siddiq on 2016-01-06.

To ask Mr Chancellor of the Exchequer, how many people have challenged HM Revenue and Customs (HMRC) in court following the issue of an Accelerated Payment Notice (APN) for their alleged role in a tax avoidance scheme since the APN system came into force; and in such cases (a) on how many occasions the courts have found against HMRC and (b) what the total value is of tax paid back with interest to people who have won.

Mr David Gauke

There has been one substantive hearing of a Judicial Review challenging Accelerated Payment notices (APN) which had in the region of 150 claimants. The case was decided in HM Revenue and Customs’ favour. Some of the claimants have since appealed to the Court of Appeal. Their appeal is due to be heard in December 2016.