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Upper Tribunal Tax and Chancery Chamber
UT (Tax & Chancery) UT-2024-000024 - [2025] UKUT 00156 (TCC)
Fecha: 18-Mar-2025
The effective date of the notional transaction is–
The effective date of the notional transaction is–
the last date of completion for the scheme transactions, or
if earlier, the last date on which a contract in respect of the scheme transactions is substantially performed.
This section does not apply where subsection (1)(c) is satisfied only by reason of
sections 71A to 73, or
a provision of Schedule 9.”
- 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