Judicial Review To Quash Partnership Follower Notices and Loan Charge Notices

Apr 20, 2020 | First Tier, Upper Tribunal and Court of Appeal Cases, Uncategorized | 0 comments

In the case of R (on the application of Cartref Care Home) [2019] an application was made for  a Judicial Review to quash Partnership Follower Notices and Loan Charge Notices on the basis they were not compatible with the Human Rights Act 1998. The application was dismissed, but as HMRC seek to deal with the loan charge issue, it is likely that this type of court case will occur quite regularly.

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