An appeal against a penalty imposed for failing to pay an amount specified in an accelerated payment notice (APN) was struck out, as the First-tier Tribunal did not have jurisdiction to consider an appeal based on the perceived unfairness of the APN regime.
HM Revenue and Customs (HMRC) issued the appellant with an accelerated payment notice (APN) on 19 May 2015. The appellant was, with a number of other taxpayers, a party to judicial review proceedings challenging the validity of the APN.
Pending resolution of the judicial review proceedings, HMRC agreed that they would not take steps to enforce payment of the amount specified in the APN. However, as the appellant had not paid the amount specified in the APN by the due date for payment, they issued the appellant with a penalty (under FA 2014, s 226). The appellant appealed.
HMRC applied to strike out the appellant’s appeal, because they argued that
