Notice to file a return and validity of closure notices

The taxpayers applied to make a late appeal against a closure notices on the ground that they were not valid. This was on the basis that for the notices to be valid there had to be a valid notice of enquiry into each relevant tax return. For there to be a valid notice of enquiry there to be a return. For there to be a valid return there must have been a valid notice requiring a return under TMA 1970 s 8. For the notice to be valid it should have been issued by an officer not by computer.

It was accepted that under FA 2019 s 87 a return did not have to be in response to a notice and that this was retrospective. However the taxpayers said the ‘retrospective legitimisation of the tax return does not and cannot also have...