Withering frights

Keith Gordon reviews the first decision of the Court of Appeal to look at Follower Notices

Background

I have often wondered whether, ten years ago say, we could have predicted that Parliament would enact legislation that says that any taxpayer who dares challenge an HMRC decision risks paying a 50% surcharge if they were to take their case to the Tribunal and end up losing. Given that one of the apparent benefits of living in a democracy is that we have access to an independent judiciary, the risk of such a surcharge strikes me as a major impediment to justice and not something that one would expect to see in a civilised country.