A list has been published by HMRC detailing over 1,200 schemes whose users are set to be hit by Accelerated Payment Notices (APN).

HMRC gives an avoidance scheme a scheme reference number (SRN) when a promoter notifies the tax agency of the scheme under the rules for disclosing tax avoidance schemes (DOTAS) and the list, published on HMRC\'s website yesterday (15/07/2014), shows which tax avoidance scheme reference numbers and their users are to be hit with APNs. Under the new APN rules, taxpayers will be forced to pay disputed tax in a...