INCOME TAX – closure notice and amendment to 2012-2013 return – HMRC’s disallowance of partnership losses for relief against other income on the basis he was a partner in Great Marlborough LLP which was not trading on a commercial basis with a view to profit – HMRC’s issuing of two letters purporting to open an enquiry – HMRC’s failure to open an enquiry into the partnership return – number of procedural challenges – validity of HMRC’s section 9A TMA 1970 enquiry – validity of HMRC closure notice – appeal dismissed
Citations:
[2019] UKFTT 710 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 24 November 2022; Ref: scu.646933