08 May 2023
Tax Journal: Getting closure: the FTT’s approach in Hitchins
In a recent Tax Journal article, Sophie Rhind and Victoria Braid discuss the circumstances in which taxpayers can apply for the First-tier Tribunal (FTT) to direct HMRC to close a tax enquiry against them.
Specifically, where HMRC’s outstanding information requests are not sufficiently relevant, and therefore do not provide a reasonable basis for HMRC keeping the enquiry open, there may be value for taxpayers in being more assertive in managing HMRC enquiries.
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