TC09588 - [2025] UKFTT 00876 (TC)

Fecha: 26-Jun-2025

THE LAW

THE LAW

There was no dispute about the relevant law which is summarised below.

Where HMRC have opened an enquiry into taxpayer’s self-assessment tax return, the enquiry is completed when an HMRC officer “informs the taxpayer by notice (a “final closure notice”) …that the officer has completed his enquiries”. (Section 28A (1B) Taxes Management Act 1970 (“TMA”).

A final closure notice must state the officer’s conclusions and “make the amendments of the return required to give effect to his conclusions”. (Section 28A (2) TMA)

Under section 31 TMA an appeal may be brought against–

(a)

any amendment of a self-assessment under section 9C of this Act (amendment by Revenue during enquiry to prevent loss of tax),

(b)

any conclusion stated or amendment made by a closure notice under section 28A or 28B of this Act (amendment by Revenue on completion of enquiry into return),

(c)

any amendment of a partnership return under section 30B(1) of this Act (amendment by Revenue where loss of tax discovered), or

(d)

any assessment to tax which is not a self-assessment.

Under Rule 2 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (as amended) (the “Rules”) I am required to give effect to the over-riding objective when exercising any power under the Rules. The over-riding objective, as set out in Rule 2(1), is as follows:

“The overriding objective of these Rules is to enable the Tribunal to deal with cases fairly and justly”.

10.

Rule 8 deals with strike out. Under Rule 8(2)(a):

“The Tribunal must strike out the whole or part of the proceedings if the Tribunal …does not have jurisdiction in relation to the preceding or that part of them;…”.