James v Revenue and Customs (Income Tax/Corporation Tax : Application By Appellant for Closure Notice): FTTTx 26 Nov 2018

Income tax – application by Appellant for closure notice – tax avoidance scheme – whether HMRC had validly issued and served a Notice of Enquiry – HMRC unable to produce a copy of the notice providing evidence of issue and postage -section 115 TMA 1970 and section 78 Interpretation Act 1978 – whether evidence of service of notice – yes – application dismissed

Citations:

[2018] UKFTT 693 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 31 January 2022; Ref: scu.632396