Mark McLaughlin looks at the timing of applications by taxpayers for the tribunal to
direct HMRC to issue closure notices in tax return enquiries
It is said that “timing is everything”. This is often true in the context of an important facility open to taxpayers who are subject to tax return enquiries in certain circumstances. An HMRC enquiry into a taxpayer’s self-assessment return is never a pleasant experience. It can also be a time-consuming and sometimes expensive event for the taxpayer.
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