A judicial review challenge brought against HMRC in the High Court over the legality of Accelerated Payment Notices has been \'comprehensively rejected\'.

The accelerated payments regime gives them powers to collect tax from individuals and businesses that have participated in tax avoidance schemes ahead of it being known whether the schemes succeed or fail. A number of users of an avoidance scheme challenged notices issued under this regime through a judicial review.

They claimed that HMRC’s action in issuing the accelerated payments notices were unreas...