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:
Jurisdiction:
England and Wales
Income Tax
Updated: 31 January 2022; Ref: scu.632396