[2009] UKFTT 333 (TC)

Richard Barlow (Chairman), Tony Hughes

Decision released 16 October 2009

Closure notice – disclosure of information by taxpayer materially complete – whether reasonable to delay while R & C Commrs make enquiries of third parties? – no (on the facts) – notice directed

  The tribunal agreed to make a direction requiring HMRC to issue a closure notice in respect of an inquiry into the taxpayer’s return within 45 days where HMRC had conceded that such a notice should be issued and could not be certain that any additional information it was seeking would be obtained if it was given further time.

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.