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The need for closure
Key points
- PCNs are a valuable option for taxpayers facing protracted multi-issue HMRC enquiries.
- TMA 1970 s 28A(4) permits any taxpayer to apply to the FTT for directions requiring HMRC to issue an FCN or PCN.
- In Embiricos the taxpayer applied under TMA 1970 s 28ZA to try to force HMRC to issue a PCN on the issue of his domicile only.
- The Court of Appeal ruled in favour of HMRC.
- The view of practitioners seems to be that the PCN should act in the way that Mr Embiricos argued.
As readers will no doubt be aware there are usually only 12 months for HMRC to open an enquiry into a taxpayer’s return once it is filed. When this time has elapsed their options become more circumscribed. There are obvious reasons for this not least the importance of legal certainty and finality for the...
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