THE COMMISSIONERS OF HIS MAJESTY’S REVENUE AND CUSTOMS v JONATHAN HITCHINS (1) JEREMY HITCHINS (2) THE EXECUTOR OF STEPHEN HITCHINS (3) [2024] UKUT 00114 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Rupert Jones and Judge Guy Brannan on 08 May 2024
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Income tax- application for closure notices - whether reasonable for HMRC to continue with their enquiries - FTT directed a closure notice under section 28A Taxes Management Act 1970 – HMRC’s appeal dismissed