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The closure notice amendments
The closure notice amendments
In relation to closure notice amendments, the legislation requires that the appeal be given to the “the officer by whom the notice of amendment was given”, here Officer Fowler. We have already found as a fact that the Form was not given to Officer Fowler, and there is no other document which comes within the statutory description.
Even if the Form had been sent to Officer Fowler on or soon after the date on which it was signed, it would still not have been a valid appeal. It was dated 28 December, after Officer Fowler’s letter of 7 December 2018 setting out her view of the position but before she issued the closure notices on 30 January 2019. TMA s 31A provides that a notice of appeal must be made “within 30 days” of “the date on which the notice of amendment was issued”.
It therefore follows that no appeal had been made against the closure notice amendments to Mr Di Lellio’s SA returns.
- Heading
- Introduction and Summary
- The Evidence
- Findings of fact
- Tax years 2011-12 and 2012-13: assessments
- Tax years 2013-14 to 2015-16: assessments
- The Form
- Mr Di Lellio’s diagnosis
- Penalties for inaccuracies
- PLNs
- Subsequent events including bankruptcy proceedings
- Jurisdiction of the Tribunal
- The legislation about appeals
- The discovery assessments
- The closure notice amendments
- The steps taken by the parties
- The timing of the Application
- The Case Law
- The first Martland stage: the delays
- The second Marland stage: reasons for delays
- Reliance on advisers
- The need for time limits to be respected
- Merits
- Other prejudice to Mr Di Lellio
- Prejudice to HMRC
- Other Tribunal users
- Conclusions