FTTTx PROCEDURE – application to strike out appeals – appeals against notice of amendments during progress of enquiry – s 9C TMA – right to notify appeal to tribunal – TMA, 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
[2015] UKFTT 422 (TC)
Bailii
England and Wales
Taxes Management
Updated: 03 January 2022; Ref: scu.551994