An appeal about costs following HMRC’s withdrawal of an accelerated payment notice was dismissed, as the machinery for making representations to HMRC provided a suitable alternative remedy, which should have been adopted before commencing judicial review proceedings.
The appellant and her husband (Mr and Mrs A) each received an accelerated payment notice (APN) from HM Revenue and Customs (HMRC), which related to the appellants’ participation in the same tax avoidance scheme during the tax year 2005/06. Acting on professional advice, the taxpayers submitted their tax returns in July 2007. Mr A claimed relief for a loss generated by the scheme. However, Mrs A's return did not disclose a receipt in respect of the scheme, on the basis that it was eligible for a capital gains tax exemption.
Following an enquiry into the taxpayers’ tax returns for 2005