Source: All England Reporter
Publisher Citation: [2017] All ER (D) 70 (Aug)
Neutral Citation: [2017] UKUT 289 (TCC)
Court: UK Upper Tribunal (Tax and Chancery Chamber)

Judge Colin Bishopp and Judge Guy Brannan

Representation Akash Nawbatt QC (instructed by the General Counsel and Solicitor to the Revenue and Customs Commissioners) for the Revenue.
  Keith Gordon (instructed by Moore Stephens LLP, Accountants) for the taxpayer.
Judgment Dates: 2 August 2017


Income tax - Self-assessment - Notice of enquiry

The Case

Income tax Self-assessment. The letter sent to the taxpayer by the Revenue and Customs Commissioners informing him that the Revenue intended to enquire into his tax return had been a valid notice of enquiry for the purposes of of the Taxes Management Act 1970. When viewed objectively, a reasonable taxpayer would have concluded that there had been a minor clerical error in the letter at issue and that s114(1) of that Act would have applied to cure the defect. The Upper Tribunal (Tax and Chancery Chamber) so held, among other things, in allowing the Revenue's appeal against the decision of the First-tier Tribunal (Tax Chamber) which had held that the notice was not valid and could not be cured by s114(1).

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