A taxpayer’s application to the First-tier Tribunal for a direction that HMRC must close its enquiries into his tax returns for 2014/15 and 2015/16 was granted, as the enquiries could only lead to tax being collected from the taxpayer’s company, not from the taxpayer himself.

On 15 November 2016, HM Revenue and Customs (HMRC) opened an enquiry into the applicant’s tax return for 2014/15. HMRC also requested information concerning licence fees received by the applicant.

Information given in the ‘white space’ in the 2014/15 return expanded on an entry in the return showing £85,000 as ‘other