TC09615 - [2025] UKFTT 01016 (TC)

Taxes Management Act 1970 (“TMA”) s 28A is headed “Completion of enquiry into personal or trustee return” and so far as relevant reads:

“(1)

This section applies in relation to an enquiry under section 9A(1) of this Act.

(1A) …

(1B) The enquiry is completed when an officer of Revenue and Customs informs the taxpayer by notice (a "final closure notice")—

(a)

in a case where no partial closure notice has been given, that the officer has completed his enquiries…

(2)

A…final closure notice must state the officer's conclusions and

(a)

state that in the officer's opinion no amendment of the return is required, or

(b)

make the amendments of the return required to give effect to his conclusions.

(3)

A…final closure notice takes effect when it is issued.”

TMA s 28B sets out essentially similar provisions about partnership returns; although not relevant to Mr Tinkler’s appeal, they are referred to in some of the case law discussed below.

TMA s 31(1)(b) provides that an appeal may be brought against “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)”.

TMA s 49G applies where (as here) HMRC have carried out a statutory review. So far as relevant, it reads:

“(1)

This section applies if

(a)

HMRC have given notice of the conclusions of a review in accordance with section 49E…

(2)

The appellant may notify the appeal to the tribunal within the post-review period.

(3)

…

(4)

If the appellant notifies the appeal to the tribunal, the tribunal is to determine the matter in question.”

The “matter in question” is defined by TMA s 49I(1) as “the matter to which an appeal relates”.

TMA s 50 includes the following provisions:

“(6)

If, on an appeal notified to the tribunal, the tribunal decides

(a)

that, the appellant is overcharged by a self-assessment;

(b)-(c)…

the assessment or amounts shall be reduced accordingly, but otherwise the assessment or statement shall stand good.

(7)

If, on an appeal notified to the tribunal, the tribunal decides

(a)

that the appellant is undercharged to tax by a self-assessment

(b)-(c)…

the assessment or amounts shall be increased accordingly.”

There was no dispute about the relevant case law, although Mr Gordon and Mr Waldegrave emphasised different passages within the authorities.