Stockler v Revenue and Customs: FTTTx 20 Apr 2022

CLOSURE NOTICE APPLICATION – taxpayer is partner in partnerships claiming Business Premises Renovation Allowances – enquiries opened into both taxpayer’s return and partnerships’ returns – ss 9A and 12AC TMA 1970 – whether s 9A enquiry should be closed while s 12AC enquiries continue

Citations:

[2022] UKUT 132 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 14 June 2022; Ref: scu.677949