Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Wrong date

21 June 2016
Issue: 4555 / Categories: Tax cases

M Mabbutt (TC5075)

Validity of a notice of enquiry

In January 2011 HMRC opened an enquiry into the taxpayer’s 2008-09 return on the basis that he had taken part in a tax avoidance scheme. HMRC concluded that a further £653 000 tax was due and issued a closure notice in July 2014.

The taxpayer appealed saying no enquiry had been opened because no valid notice of enquiry was given. As a result there could be no valid closure notice.

He said the enquiry notice had attempted to open an enquiry into a non-existent return because it referred to his tax return for the year end 6 April 2009 instead of 5 April 2009. HMRC said the error was minor and it ‘must have been clear to the appellant which return was under enquiry’. Further TMA 1970 s 114 ‘Want of form or errors not to invalidate assessments ...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
back to top icon