Tax Avoidance Scheme Member Loses Late Payment Appeal

Law360, London (April 3, 2019, 6:10 PM BST) -- One of the people who participated in the Ingenious Film Partners LLP tax avoidance scheme has lost his appeal challenging financial charges imposed by Britain's tax authority over his late payment of a £100,054 ($131,508) penalty over his involvement in the scheme.

Britain's Upper Tax Tribunal ruled Monday that David Beadle, who took part in a tax avoidance scheme involving Ingenious Film Partners, had no reasonable excuse for his late payment of a so-called partnership penalty notice, or PPN, issued by HM Revenue & Customs.

Beadle argued that he had a reasonable excuse for payment because the notice — used by...

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