Featherstone v Revenue & Customs (INCOME TAX - Self Assessment) [2016] UKFTT 747 (TC) (7 November 2016)

Featherstone v Revenue & Customs (INCOME TAX - Self Assessment) [2016] UKFTT 747 (TC) (7 November 2016)

The Tribunal found that the applicant had not provided full, credible, or substantiated information to HMRC, that the information supplied raised further questions, and that HMRC had reasonable grounds to continue the enquiry. Therefore, there were reasonable grounds for not issuing a closure notice at this stage or within any specified period.

Citation
[2016] UKFTT 747 (TC)
Parties
Applicant: Alan Featherstone; Respondents: The Commissioners for Her Majesty's Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
07 November 2016
Procedural Posture
Income Tax Self Assessment Closure Notice Application / First Tier Tribunal (tax) Decision on Application for Closure Notice Under S 28 A(4) TMA 1970
Outcome
Application refused
Legal Topics
Self Assessment, Closure Notice, Enquiry Powers, Disclosure Obligations, Penalties, Discovery Assessments
Tax Law Self Assessment Closure Notice Enquiry Powers Disclosure Obligations Penalties Discovery Assessments

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Parties

Alan Featherstone

Applicant

The Commissioners for Her Majesty's Revenue & Customs

Respondents

Procedural Posture

Income Tax Self Assessment Closure Notice Application / First Tier Tribunal (tax) Decision on Application for Closure Notice Under S 28 A(4) TMA 1970

Legal Issues

  1. 1 Whether HMRC had reasonable grounds for not issuing a closure notice for the enquiry into the applicant's self assessment returns for 2011-12 and related years
  2. 2 Whether the period for the issue of a closure notice can be specified by the Tribunal

Ratio Decidendi

The Tribunal found that the applicant had not provided full, credible, or substantiated information to HMRC, that the information supplied raised further questions, and that HMRC had reasonable grounds to continue the enquiry. Therefore, there were reasonable grounds for not issuing a closure notice at this stage or within any specified period.

Court Disposition

Application refused

Orders

  • The application for a direction requiring HMRC to issue a closure notice is refused.