Unreasonably Limiting Recourse to the Courts? <i>R (on the application of Haworth)</i> v <i>HMRC</i>

Follower notices, introduced in Finance Act 2014, can certain avoidance situations be served on a taxpayer by HMRC (the UK revenue authority) where is of the opinion that principles or reasoning decided case would deny tax advantage dispute. Such taxpayer, who persists with dispute, then exposed to tax-geared penalty up 50 percent and required pay dispute before litigation determined. The follower notice regime was considered Supreme Court R (on application Haworth) v HMRC. judgment addresses fundamental issues concerning access courts, doctrine precedent balancing rights against public interest collection taxes.