Mosedale v Revenue and Customs: FTTTx 21 Sep 2011

DIRECT TAX – enquiry opened into 05/06 tax return in 2007 – application for closure notice in March 2011 – whether HMRC had reasonable grounds for not issuing a closure notice – yes as relevant information supplied only 2 days before hearing – application refused

Citations:

[2011] UKFTT 624 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 16 May 2022; Ref: scu.449575