[2015] UKFTT 0422 (TC)

Judge Roger Berner

Decision released 27 August 2015

Procedure – Application to strike out appeals – Appeals against notice of amendments during progress of enquiry – Taxes Management Act 1970, (‘TMA 1970’), s. 9C – Right to notify appeal to tribunal – TMA 1970, s. 31 and 49A – Whether enquiries for relevant years had been completed – Closure notice – Tribunal jurisdiction – Whether appeals in respect of appealable matters should be struck out because a takings build up exercise for an open year had not been completed.

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