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Upper Tribunal Tax and Chancery Chamber
UT (Tax & Chancery) UT-2024-000024 - [2025] UKUT 00156 (TCC)
Fecha: 18-Mar-2025
A closure notice must either—
A closure notice must either—
state that in the opinion of the Inland Revenue no amendment of the return is required, or
make the amendments of the return required to give effect to their conclusions.
- 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