[2017] UKFTT 0842 (TC)

Judge Heidi Poon, Mr Ian Malcolm

Decision released 23 November 2017

Corporation tax – Application for ‘closure’ notices – FA 1998, Sch. 18, para. 33 – Whether there was a valid enquiry notice under FA 1998, Sch. 18, para. 24 – No – Tribunal has no jurisdiction to exercise – Application refused.



  No attendance or representation for the appellant

  Iona Stevenson, presenting officer of HM Revenue and Customs, appeared for the respondents

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