Mabbutt and notice of enquiry: what a difference a day can make

In Mabbutt v HMRC, the First-tier Tribunal has determined that an HMRC officer had not given valid notice of his intention to enquire into the taxpayer’s return, because the officer’s purported notice of enquiry referred to a tax year that ended on 6 April 2009, rather than 5 April 2009. As this was not a minor error that could be overcome by TMA 1970 s 114, no valid notice of enquiry had been opened and the purported closure notice was ineffective. This case is a reminder that an essential element of a valid notice of enquiry is that the specific return into which the enquiry is made is accurately referred to.