Those people who have used a tax avoidance scheme will be familiar with APNs.  Disputed amounts of tax have to be paid upfront whist the dispute is being settled.  If the dispute is settled in favour of the tax payer they will receive the money back.

However, investors in Ingenious Media film partnerships have challenged APNs in Court, arguing that the notices are unreasonable and breached their rights under the European Convention on Human Rights to a fair trial and protection of property.

They further argued that when they signed up to the tax scheme they did so thinking that they would not have to make any payments until any dispute had been resolved.

The High Court has rejected the challenge commenting that the decision is an important one particularly for all those who pay their tax as and when it falls due.

It is important for anybody facing financial difficulties, whether personally, directors of limited companies or partnerships, to seek advice from a licensed insolvency practitioner as soon as possible.

For more information on bankruptcy, liquidation, administration and all the other insolvency procedures, or to take advantage of our free consultation, please telephone Stella Flemmings on 01377 257788, 01724 230060 or 01904 520116 and she will make you an appointment with one of our insolvency professionals at our Driffield, Scunthorpe or York offices.

Redman Nichols Butler has had a York office for over six years now. John Butler specialises in advising SME businesses in York and North Yorkshire. The Redman Nichols Butler York office address is Westminster Business Centre, Nether Poppleton, York, YO26 6RB.

Redman Nichols Butler has had a Driffield office for 19 years now.  Andrew Nichols specialises in advising SME businesses in East Yorkshire. The Redman Nichols Butler Driffield office address is Maclaren House, Skerne Road, Driffield, East Yorkshire, YO25 6PN.

Redman Nichols Butler has had a Scunthorpe office for nearly 4 years now.  Mark Neumegen specialises in advising SME businesses in Scunthorpe, Grimsby and all over North East Lincolnshire. The Redman Nichols Butler Scunthorpe office address is Suite 8b, Normanby Gateway, Lysaghts Way, Scunthorpe, DN15 9YG.