[2016] UKFTT 0774 (TC)

Judge Jonathan Richards

Decision released 22 November 2016

Procedure – Penalty for failing to pay amount specified in accelerated payment notice (APN) – Whether tribunal had jurisdiction to consider appeal based on APN regime being flawed – No – Appeal struck out – Finance Act 2014 (FA 2014), s. 226, Finance Act 2009 (FA 2009), Sch. 56, Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (SI 2009/273), r. 8(2)(a).

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