UK film scheme investors issued with \'accelerated payment notices\' (APNs) demanding payments of disputed tax upfront will be able to challenge the policy in the courts, Jason Collins from law firm Pinsent Masons, has claimed.

Mr Collins said that over 100 participants in film partnership arrangements set up by Ingenious Media, an investment company, have been granted permission for a judicial review of the new policy from HMRC, which came into force in July 2014. Mr Collins said that the claim would be likely to be heard by the High Court in the early summer. The APNs would be s...