Advanced Payment Notices (“APNs”)

We have reported and advised on HMRC’s APNs previously since their introduction two years ago. November saw a number of taxpayers receive APNs or the initial warning letter, in respect of film partnership planning arrangements, following successful court actions by HMRC. It is important on the receipt of APN to take action, otherwise late payment penalties or surcharges becoming due and potential enforcement action being taken to recover the tax. If you can’t pay the tax, then you should contact HMRC immediately to discuss payment options.HMRC are feeling very bullish currently with regards to aggressive tax planning arrangements, having won some many cases, as reported in our October newsletter. 

We have also been notified by one of the main providers via clients who acquired their products, that based on the recent Tax Counsel’s opinions and court decisions, that they are no longer going to defend any HMRC challenges. 

HMRC challenges. Tax avoidance cases outcomes


Case Name Date of decision HMRC outcome
Next Brand Limited 23-Apr-15 Won
Samarkand Film Partnership No 3 / Proteus Film
Partnership No 1 & Others 29-Apr-15 Won
Foulser / Foulser 30-Apr-15 Won
Cater Allen International Limited / Abbey National Treasury
Services Plc 28-May-15 Won
Newey T/A Ocean Finance 02-Jun-15 Lost
Pendragon Plc & Others 10-Jun-15 Won
P&O Steam Navigation Company 19-Jun-15 Won
The Brain Disorders Research Limited Partnership / Hockin 02-Jul-15 Won
Abbey National Treasury Services Plc 14-Jul-15 Won
Reed Employment Plc & Ors 28-Jul-15 Won
Massey – T/A Hilden Park Partnership /Hilden Park LLP 28-Jul-15 Won
GDF Suez Teeside Ltd (formerly Teeside Power Limited) 11-Aug-15 Won
Lloyds Bank Leasing (No1) Limited 14-Aug-15 Won
Degorce 24-Aug-15 Won
Huitson 03-Sep-15 Won
J H Donald (Darvel) Ltd & Others 05-Oct-15 Won
Bowring 12-Oct-15 Lost
Murray Group Holdings Ltd / Murray Group Management
Ltd & Others 04-Nov-15 Won
DPAS Ltd 05-Nov-15 Mixed
Travel Document Service / Ladbroke Group International 19-Nov-15 Won
Ardmore Construction Ltd / Perrin 20-Nov-15 Won
De Silva / Dokelman 02-Feb-16 Won
Stagecoach Group Plc / Stagecoach Holdings Limited 10-Feb-16 Won
Hancock / Hancock 18-Feb-16 Won
Executors of W Connell 03-Mar-16 Won
UBS AG / Deutsche Bank (DB) Group Services (UK) Ltd 09-Mar-16 Won