The Impact of Follower Notices and Accelerated Payment Notices on the Taxpayer’s Fundamental Human Rights in the Context of Tackling Tax Avoidance
Introduction Securing the payment of taxes is an essential prerogative of the legislature. Adding to this, the incentive to tackle tax avoidance schemes provides the legislature an opportunity to enact Acts of Parliament that endow His Majesty’s Revenue and Customs (‘HMRC’) with unprecedented powers.1 One such example is the Finance Act 2014 (‘FA 2014’), which […]