Dr John F Avery Jones CBE

Decision released 15 November 2007

Closure notice – Queries On Unidentified Bank Receipts Unanswered – Whether Closure Notice Should Be Issued – No – Enquiry Opened Into Subsequent Return But No Enquiries Made – Whether Closure Notice Should Be Issued – No


A special commissioner decided that it was not appropriate to direct that a closure notice should be issued in respect of an enquiry into a taxpayer’s tax returns where the taxpayer had provided insufficient information to enable the tax inspector to complete her enquiries.


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