HM Revenue & Customs (HMRC) has won a judicial review of accelerated payment notices (APNs) and partner payment notices (PPNs) against investors in the Ingenious Media film tax schemes.
Claimants in the tax case had appealed against the High Court judgement on the lawfulness of APNs and PPNs issued by HMRC, requiring investors to pay the owed tax on the film partnership investments. ...
'Right thing to do'
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The aviation sector's constant evaluation of errors in order to improve safety should be applied to defined benefit (DB) schemes, as too many are repeating the same mistakes again and again, research has shown.