What HMRC’s “accelerated payment notices” mean for athletes’ tax liabilities

HM Revenue & Customs Tax Return Form Print publication


Over the last few years we have seen an increasingly hostile public attitude develop towards tax avoidance and tax planning, with ever more vociferous calls for government to close down tax “loopholes”. One manifestation of this was the controversial new powers given to HMRC in last year’s Finance Act 2014 to issue APNs.  Simon Concannon explores the issue for LawInSport.

This article was written for and first published by LawInSport. Click here to view the original article.