Tax: Advanced Payment Notices (APN) and Follower Notices (FN)
by Jacqui Fleming, partner of inTAX LLP H M Revenue and Customs’ (HMRC) latest tools in the fight against tax avoidance are Advanced Payment Notices (APN) and Follower Notices (FN). As a starting point it is worth remembering that the avoidance of tax through planning or mitigation arrangements is legal but tax evasion is […]
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