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:
Jurisdiction:
England and Wales
Taxes Management
Updated: 16 May 2022; Ref: scu.449575