In Dr Walapu v HMRC [2016] EWHC 658 a taxpayer sought judicial review in respect of an accelerated payment notice (APN). All his complaints were rejected.

  • The doctor had taken part in a tax avoidance scheme that had been challenged by HMRC.
  • Unlike many other tax scheme cases, HMRC issued an APN before formally issuing the taxpayer with a notice of assessment.
  • The taxpayer argued, amongst other things, that to require a citizen to pay HMRC a sum which was not a sum assessed for tax constituted a profound violation of the citizen's private rights.
  • There is no right of appeal against an APN and so the taxpayer applied for judicial review.

The Judge considered that the taxpayer had not suffered any violation of his rights and that the legislation was working as intended, despite being retrospective.


Our Practical Tax Guide to: Accelerated Payment and Follower Notices

Case decision: Dr Walapu v HMRC