Closure notices
Generally
Commentary –
Gordon on Tax Appeals 2.1.2
;
Gordon on Tax Appeals 2.3.1
;
Gordon on Tax Appeals 2.3.3
Legislation/Regulatory –
F(No. 2)A2017 Sch. 15
HMRC Guidance –
EM2160
Starting proceedings
Commentary –
Gordon on Tax Appeals 5.4.1