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Applications for closure notices

17 February 2020
Issue: 4732 / Categories: Tax cases

X Ltd, Y Ltd, Z Ltd, 17 individuals v CRC, Upper Tribunal (Tax and Chancery Chamber), 30 January 2020


In 2014 HMRC opened enquiries into the returns of three companies. In 2017 the companies applied to the First-tier Tribunal for a closure notice and a date was fixed for the hearing of the applications. Meanwhile HMRC decided it needed information on the financial position of 17 individuals including directors and shareholders of the companies and applied to the First-tier Tribunal for approval to issue third party notices (FA 2008 Sch36). It applied for the closure notice applications to be postponed pending determination of the Sch 36 application. The companies and individuals appealed but the First-tier Tribunal allowed HMRC’s postponement application.

The Upper Tribunal said the lower tribunal was entitled to conclude that the outcome of HMRC’s Sch 36 application would be an important factor before determining the closure notice application. The judges accepted that the issues on the Sch 36 and closure notice...

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