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The taxpayer was prevented from challenging the validity of HMRC’s tax return enquiry

By Mark McLaughlin, November 2021

The taxpayer was prevented from challenging the validity of an enquiry into their tax return by HMRC, where both parties had proceeded for nearly a decade on the mistaken assumption that the enquiry was validly initiated by a letter sent to the taxpayer. 

Summary 

The taxpayer was prevented from challenging the validity of an enquiry into their tax return by HM Revenue and Customs (HMRC), where both parties had proceeded for nearly a decade on the mistaken assumption that the enquiry was validly initiated by a letter sent to the taxpayer. 

Background 

HMRC issued a closure notice to amend the taxpayer’s self-assessment return for the tax year 2003/04. The taxpayer appealed. A preliminary issue arose about whether HMRC had properly opened the tax return enquiry (i.e., whether HMRC

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