Closure notice – application on behalf of the Appellant – restaurant business – basis of application that enquiry had become prolonged and protracted – series of Schedule 36 notices – requests for review – appeals – late provision of information and documentation – absence of explanation for lateness – reasonable grounds for enquiry to be kept open – application unsuccessful
[2011] UKFTT 84 (TC)
Bailii
England and Wales
Taxes Management
Updated: 24 January 2022; Ref: scu.442796