In W A Tinkler v HMRC [2019] EWCA Civ 1392 (31 July 2019) the Court of Appeal found that a notice of enquiry sent to an agent was not sufficient to comply with the requirements of TMA 1970 s 9A.
Mr Tinkler argued that the closure notice he appealed against was invalid because HMRC had never validly opened an enquiry into his tax return as HMRC had failed to give notice of its intention to enquire into the return within the time allowed (TMA 1970 s 9A). HMRC contended that it had given notice to Mr Tinkler by two methods either of which was sufficient: posting the letter to Mr Tinkler; and sending a copy of the letter to BDO his accountants.
The letter to Mr Tinkler had been sent to the wrong address but there was no dispute that BDO had received a copy...
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In W A Tinkler v HMRC [2019] EWCA Civ 1392 (31 July 2019) the Court of Appeal found that a notice of enquiry sent to an agent was not sufficient to comply with the requirements of TMA 1970 s 9A.
Mr Tinkler argued that the closure notice he appealed against was invalid because HMRC had never validly opened an enquiry into his tax return as HMRC had failed to give notice of its intention to enquire into the return within the time allowed (TMA 1970 s 9A). HMRC contended that it had given notice to Mr Tinkler by two methods either of which was sufficient: posting the letter to Mr Tinkler; and sending a copy of the letter to BDO his accountants.
The letter to Mr Tinkler had been sent to the wrong address but there was no dispute that BDO had received a copy...
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