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

HEADNOTE

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.

Facts

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.