R (on the application of William Graham) v Revenue & Customs Commisioners (2016)
Judgment Date: 26 May 16
Summary Accelerated payment notices and partner payment notices had been validly issued by the Revenue pursuant to the Finance Act 2014 in respect of partnerships which were notifiable under the applicable disclosure of tax avoidance schemes (DOTAS) provisions, having regard to the transitional provisions in the Tax Avoidance Schemes (Prescribed Descriptions...