{"id":332,"date":"2020-12-02T13:40:02","date_gmt":"2020-12-02T13:40:02","guid":{"rendered":"https:\/\/taxinvestigation.co\/new\/?p=332"},"modified":"2020-12-07T12:43:00","modified_gmt":"2020-12-07T12:43:00","slug":"enquiries-closed-or-ajar-by-mark-mclaughlin","status":"publish","type":"post","link":"https:\/\/taxinvestigation.co\/new\/enquiries-closed-or-ajar-by-mark-mclaughlin\/","title":{"rendered":"&#8220;Enquiries: Closed or Ajar?&#8221; by Mark McLaughlin, Tax Consultant with TACS Partnership"},"content":{"rendered":"\n<p><a href=\"https:\/\/taxinvestigation.co\/new\/contributors\/\">Mark McLaughlin<\/a> looks at partial enquiry notices in the context of self-assessment tax return enquiries for individuals.<\/p>\n\n\n\n<p>Tax return enquiries by HMRC can be long and intrusive. Taxpayers may sometimes feel aggrieved that an HMRC enquiry into their tax return has become unduly protracted. There is a facility for taxpayers to apply to the tribunal for a direction requiring HMRC to issue a final closure notice within a specified period (e.g. TMA 1970, s 28A for individuals). If the application is successful, the period specified by the tribunal for HMRC to close the enquiry can vary, generally from 30 days upwards (e.g. see Bloomfield v Revenue and Customs [2013] UKFTT 593 (TC)).<\/p>\n\n\n\n<p>Download the article with the link below.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2020\/12\/Enquiries_-Closed-or-Ajar_-By-Mark-McLaughlin.pdf\">Enquiries_-Closed-or-Ajar_-By-Mark-McLaughlin<\/a><a href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2020\/12\/Enquiries_-Closed-or-Ajar_-By-Mark-McLaughlin.pdf\" class=\"wp-block-file__button\" download>Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Mark McLaughlin looks at partial enquiry notices in the context of self-assessment tax return enquiries for individuals.<br \/>\nTax return enquiries by HMRC can be long and intrusive. Taxpayers may sometimes feel aggrieved that an HMRC enquiry into their tax return has become unduly protracted. There is a facility for taxpayers to apply to the tribunal for a direction requiring HMRC to issue a final closure notice within a specified period (e.g. TMA 1970, s 28A for individuals).<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[],"class_list":{"0":"post-332","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-archive-articles-december-january-2020"},"_links":{"self":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/332","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=332"}],"version-history":[{"count":5,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/332\/revisions"}],"predecessor-version":[{"id":542,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/332\/revisions\/542"}],"wp:attachment":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/media?parent=332"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/categories?post=332"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/tags?post=332"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}