Application for judicial review raises a point of principle regarding the effect of closure notices – given by HMRC to taxpayers pursuant to section 28A of the 1970 Act which fail to specify the amount of the tax HMRC contends should be paid.
Judges:
Jay J
Citations:
[2017] EWHC 296 (Admin)
Links:
Statutes:
Jurisdiction:
England and Wales
Taxes Management
Updated: 03 February 2022; Ref: scu.577290
