The Commissioners for HM Revenue and Customs v Michael Mabbutt: [2017] UKUT 0289 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Bishopp and Judge Brannan on 02 August 2017.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
2 August 2017
Category:
Tax
Release date:
2 August 2017

Read the full decision in The Commissioners for HM Revenue and Customs v Michael Mabbutt: [2017] UKUT 0289 (TCC).

SELF ASSESSMENT — notice of enquiry into return given under s9A Taxes Management Act 1970 — reference in the letter opening enquiry to the tax year “ended 6 April 2009” — whether notice of enquiry invalid — application of s 114 Taxes Management Act 1970 — appeal allowed

Updates to this page

Published 2 August 2017