In R (on application of W Archer) v HMRC [2017] EWHC 296 (21 February 2017) the High Court found that closure notices should have included the amount of tax due but dismissed the application for judicial review on the ground that the taxpayer should have appealed to the FTT.
Mr Archer was in dispute with HMRC in relation to two avoidance schemes until the Court of Appeal found that both schemes failed. HMRC issued two closure notices which did not state the amounts of tax payable. Mr Archer contended that the notices were valid but that they failed to amend his returns in line with TMA 1970 s 28A(2)(b). He argued that the notices had not created a debt under s 59B(5) so that HMRC could not issue a statutory demand in relation to the sum in dispute (over...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
In R (on application of W Archer) v HMRC [2017] EWHC 296 (21 February 2017) the High Court found that closure notices should have included the amount of tax due but dismissed the application for judicial review on the ground that the taxpayer should have appealed to the FTT.
Mr Archer was in dispute with HMRC in relation to two avoidance schemes until the Court of Appeal found that both schemes failed. HMRC issued two closure notices which did not state the amounts of tax payable. Mr Archer contended that the notices were valid but that they failed to amend his returns in line with TMA 1970 s 28A(2)(b). He argued that the notices had not created a debt under s 59B(5) so that HMRC could not issue a statutory demand in relation to the sum in dispute (over...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")