The Supreme Court decision in Haworth means HMRC must rethink their approach to follower notices
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.
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