Mercury Tax Group JR Ruling..

[TheDandy]

Hey, it's the High Court right, don't expect any sense to come out of that.

[DotasScandal]

There is nothing deficient or unfair in these arrangements which could, remotely, amount to a denial of a right of representation…

*cough* separation of powers? *cough*

[difficulttimes]

Did anyone see this?
HMRC wins accelerated payment judicial review | AccountingWEB

I'm a little confused as the judge says '“If a taxpayer is aggrieved by the issuance of the APN procedure he may seek judicial review of it, or, compel… HMRC to issue a closure notice within a specified period, upon which occurrence the normal rights of appeal are engaged.”

It also says that its the 3rd JR for an APN and I thought there was only the famous one.

I also thought all JRs are stayed until the Ingenious case is heard.

Regardless a common theme from the Judge..
“Both the statutory framework and the internal procedures introduced by HMRC provide ample opportunity for addressees of APNs to make their views known comprehensively to the Revenue. There is nothing deficient or unfair in these arrangements which could, remotely, amount to a denial of a right of representation…