Following comments yesterday from BDO’s Dawn Register who warned that users of historic tax avoidance schemes may be hit by HMRC’s latest list of Accelerated Payment Notices (APN) (see eprivateclient 05/05/2015), Baker Tilly’s head of private client, Gary Heynes, has chastised the government body for disincentivizing the use of legitimate tax planning.

Mr Heynes expressed concerns that HMRC’s plans to build upon the list of schemes which are subject to an upfront payment of tax will penalise genuine users of government reliefs rather than the intended tax evaders.