Richard Barlow

Decision released 15 January 2008

Enquiries – closure notices – direction given allowing a further six months for enquiries

HEADNOTE

When deciding whether there were reasonable grounds for failing to issue a closure notice, the special commissioners were entitled to take account of the fact that a taxpayer had failed to disclose the identity of directors of a related company even though he might not be under a legal obligation to do so.

Facts

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