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An Untidy U-turn for HMRC Concerning Participants in The Montpelier Tax Scheme

March 16th, 2016

An Untidy U-turn for HMRC Concerning Participants in The Montpelier Tax Scheme

The introduction of Advance Payment Notice (APN) rules was controversial from the moment it was announced at the 2014 Budget. Introduced under the Finance Act, the proposal requires participators

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