Reduced deadline

HMRC opened an enquiry into the applicant’s partnership return for the period 15 August 2006 to 5 April 2007.

The applicant applied for a direction under TMA 1970 s 28B(5) the department to issue a closure notice in respect of an enquiry.

HMRC accepted that there had been some delays on their part in dealing with the enquiry but because of the amount involved and the complexity of the issues it was necessarily a long one.

However they added that the applicant had not provided all the information requested as quickly as it should have done.

At the hearing HMRC offered to issue a closure notice in three months time as they still needed to make some enquiries of third parties.

The tribunal said that the department’s concession that it would if necessary make a decision on the...