Summary
An HM Revenue and Customs (HMRC) enquiry notice (under TMA 1970, s 9A) was held to be validly given to the taxpayer, even though he did not receive it, because a copy of the enquiry notice sent to his agents was sufficient notice to the taxpayer.
Background
HMRC issued a closure notice to amend the appellant’s tax return for 2003/04. The appellant appealed. A preliminary issue arose for the First-tier Tribunal (FTT) about whether HMRC had properly opened the tax return enquiry (i.e. whether HMRC had failed to give notice of their intention to enquire into the appellant’s return within the time allowed).
The appellant, his wife and children lived at a property in Cumbria from about 1991. In around October 2001, the appellant took a lease of a property in Cheshire (Heybridge Lane), to stay there whilst away on business. He stayed at Heybridge Lane
