Supreme Court allows HMRC appeal on validity of enquiry notice sent to taxpayer’s old address.
In Tinkler v HMRC [2021] UKSC 39 (30 July) the Supreme Court allowed HMRC’s appeal finding that the taxpayer was prevented under estoppel by convention from denying that a valid enquiry under TMA 1970 s 9A had been opened.
In 2005 HMRC sent a letter opening an enquiry into the taxpayer’s return. The letter was sent to an old address rather...
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Supreme Court allows HMRC appeal on validity of enquiry notice sent to taxpayer’s old address.
In Tinkler v HMRC [2021] UKSC 39 (30 July) the Supreme Court allowed HMRC’s appeal finding that the taxpayer was prevented under estoppel by convention from denying that a valid enquiry under TMA 1970 s 9A had been opened.
In 2005 HMRC sent a letter opening an enquiry into the taxpayer’s return. The letter was sent to an old address rather...
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:
