In Andreas Michael v HMRC [2015] UKFTT 577 (19 November 2015) the FTT dismissed an application for a closure notice.
Mr Michael had applied for a closure notice in June 2015 in respect of an enquiry opened in October 2014 (TMA 1970 s 28A(4)).
The FTT observed that the burden of proof was on HMRC to demonstrate that there were reasonable grounds for not issuing the closure notice. It also noted that HMRC acknowledged that Mr Michael and his advisers had cooperated fully.
The FTT found however that if it directed HMRC to close the enquiry now it would put HMRC in the position of being ‘forced to make an assessment without full knowledge of the facts’.
The FTT noted in particular that there was uncertainty about the takings in Mr Michael’s business; and that he had not...
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In Andreas Michael v HMRC [2015] UKFTT 577 (19 November 2015) the FTT dismissed an application for a closure notice.
Mr Michael had applied for a closure notice in June 2015 in respect of an enquiry opened in October 2014 (TMA 1970 s 28A(4)).
The FTT observed that the burden of proof was on HMRC to demonstrate that there were reasonable grounds for not issuing the closure notice. It also noted that HMRC acknowledged that Mr Michael and his advisers had cooperated fully.
The FTT found however that if it directed HMRC to close the enquiry now it would put HMRC in the position of being ‘forced to make an assessment without full knowledge of the facts’.
The FTT noted in particular that there was uncertainty about the takings in Mr Michael’s business; and that he had not...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
