FTTTx PROCEDURE – Self Assessment Return – Notice of Enquiry given in 2001- Closure Notice applied for more than eight years after enquiry opened – Whether reasonable grounds for not issuing closure notice shown by HMRC?- No – Direction to issue Closure Notice granted
[2010] UKFTT 165 (TC)
Bailii
England and Wales
Taxes Management
Updated: 20 December 2021; Ref: scu.422171