Psychic Sally didn't see her £2.9m APN
https://www.accountingweb.co.uk/tax/...20APN%20coming
Sally Morgan, a popular clairvoyant, is the director of Sally Morgan Enterprises. The troubled company has now gone into voluntary liquidation amid HMRC’s hefty claim and an Accelerated Payment Notice (APN). Morgan disputes the number, but HMRC has slapped her with an APN. The issue of an APN un-postpones any of the relevant tax which was already postponed and prevents any subsequent postponement of that tax.
The effectiveness of the APN has been hailed by HMRC’s senior executives. At the time of HMRC’s sixth judicial review victory last year, David Richardson, HMRC’s director general for customer compliance group, hailed APNs as levelling “the playing field by changing the economics of avoidance”.
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