Huan v Revenue & Customs [2011] UKFTT 626 (TC) (22 September 2011)

Huan v Revenue & Customs [2011] UKFTT 626 (TC) (22 September 2011)

It is reasonable for HMRC to keep the s 9A enquiry open because unanswered questions fundamentally affect the accuracy of the business accounts and income tax position for 2008-09. HMRC is not yet in a position to form a judgment about the tax due, so closure would be premature.

Citation
[2011] UKFTT 626 (TC)
Parties
Applicant: Mrs Sau Kwan Huan; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
22 September 2011
Procedural Posture
Application for Enquiry Closure Notice / First Tier Tribunal Decision
Outcome
Application refused
Legal Topics
Income Tax, Enquiry Closure Notice, Joint Tax Investigations, Self Assessment, VAT Compliance
Tax Law Income Tax Enquiry Closure Notice Joint Tax Investigations Self Assessment VAT Compliance

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Parties

Mrs Sau Kwan Huan

Applicant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Application for Enquiry Closure Notice / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether HMRC should be directed to issue a closure notice for the income tax enquiry under s 28A TMA 1970 for the tax year 2008-09

Ratio Decidendi

It is reasonable for HMRC to keep the s 9A enquiry open because unanswered questions fundamentally affect the accuracy of the business accounts and income tax position for 2008-09. HMRC is not yet in a position to form a judgment about the tax due, so closure would be premature.

Court Disposition

Application refused

Orders

  • Application for enquiry closure notice is refused