[2014] UKFTT 1050 (TC)

Judge Michael S Connell, Ms Rebecca Newns

Decision released 19 November 2014

Application for a closure notice – Enquiry into taxpayerʼs return – Taxes Management Act 1970 (‘TMA 1970’), s. 28A whether HMRC had reasonable grounds for not issuing a closure notice – Yes – Application refused.



  Mr I Siddique, for the Appellant who did not attend

  Mr S Bentley, Officer of HM Revenue and Customs, appeared for the Respondents

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