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Upper Tribunal Tax and Chancery Chamber
UT (Tax & Chancery) UT-2024-000024 - [2025] UKUT 00156 (TCC)
Fecha: 18-Mar-2025
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- Heading
- INTRODUCTION
- ENQUIRY APPEAL
- A closure notice must either—
- A closure notice takes effect when it is issued.”
- The FTT Decision
- The FTT’s conclusion on the validity of the enquiry notices
- Overview of the parties’ cases
- Outline of HMRC’s case
- Discussion and Analysis
- Ground 2 – Notices of enquiry were ambiguous
- Section 83(2) FA 2003
- THE ASSESSMENT APPEAL
- The Legislation
- This section applies where–
- Where this section applies–
- The effective date of the notional transaction is–
- Notifiable Transactions
- A land transaction is notifiable if it is–
- Assessments
- Conclusions