{"id":2538,"date":"2025-10-28T16:03:06","date_gmt":"2025-10-28T16:03:06","guid":{"rendered":"https:\/\/taxinvestigation.co\/new\/?p=2538"},"modified":"2025-10-28T16:03:07","modified_gmt":"2025-10-28T16:03:07","slug":"time-out-by-alexis-armitage","status":"publish","type":"post","link":"https:\/\/taxinvestigation.co\/new\/time-out-by-alexis-armitage\/","title":{"rendered":"Time out by Alexis Armitage"},"content":{"rendered":"\n<p>The FTT has allowed taxpayer\u2019s post-cessation trade relief claim as HMRC\u2019s enquiry was out of time. Alexis Armitage explains all.<br><br>In Anthony Dennison v HMRC [2024] TC09153, the First-tier Tribunal (FTT) allowed the taxpayer\u2019s claim for post-cessation trade relief under section 96, Income Tax Act 2007 (ITA), because HMRC\u2019s notice of enquiry was out of time and its closure notice was accordingly invalid.<\/p>\n\n\n\n<p>Download the full article below:<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2025\/10\/Time-out-by-Alexis-Armitage-.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Time out by Alexis Armitage.\"><\/object><a id=\"wp-block-file--media-a2faf883-b6b2-41a4-82f0-40103dcd1ef6\" href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2025\/10\/Time-out-by-Alexis-Armitage-.pdf\">Time out by Alexis Armitage<\/a><a href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2025\/10\/Time-out-by-Alexis-Armitage-.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-a2faf883-b6b2-41a4-82f0-40103dcd1ef6\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>The FTT has allowed taxpayer\u2019s post-cessation trade relief claim as HMRC\u2019s enquiry was out of time. Alexis Armitage explains all. In Anthony Dennison v HMRC [2024] TC09153, the First-tier Tribunal (FTT) allowed the taxpayer\u2019s claim for post-cessation trade relief under section 96, Income Tax Act 2007 (ITA), because HMRC\u2019s notice of enquiry was out of [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[75],"tags":[],"class_list":{"0":"post-2538","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-october-november-2024"},"_links":{"self":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/2538","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/comments?post=2538"}],"version-history":[{"count":1,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/2538\/revisions"}],"predecessor-version":[{"id":2540,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/2538\/revisions\/2540"}],"wp:attachment":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/media?parent=2538"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/categories?post=2538"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/tags?post=2538"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}