TTOG6625 - Case closure: reopening settlements: reopening for other reasons
Losses can arise post settlement and a valid claim can be made to carry these back into the investigation period (see EM6413). The amount to be repaid or cancelled should be calculated and matters should proceed as at TTOG6635.
A claim to re-open because of a change of view should be resisted. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)