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14 July 2021
The Supreme Court decision in Haworth means HMRC must rethink their approach to follower notices
Marilyn McKeever Partner
Follower notices are the nuclear option in HMRC’s anti-avoidance arsenal. They severely discourage the taxpayer from exercising their constitutional right of access to the courts. The Supreme Court, in the case of R (on the application of Haworth) v HMRC, has made it clear that HMRC must rethink their approach to follower notices before they press the red button.
Marilyn McKeever, Partner in our private wealth team, discusses this subject in an article for eprivateclient.
The full article is available for subscribers of eprivateclient, here.
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