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

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

HMRC has reasonable grounds to keep the s 9A income tax enquiry open because unanswered questions about the accuracy of turnover in the business accounts for 2008-09 fundamentally affect the enquiry. It would be premature to order closure while these issues remain unresolved.

Source-derived case information.

Citation
[2011] UKFTT 626
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
Tax Tribunal Appeal / Application for Enquiry Closure Notice Under S 28 a TMA 1970
Outcome
Application refused
Legal Topics
Income Tax Enquiry, Enquiry Closure Notice, Joint Tax Investigations, Self Assessment, HMRC Powers
Tax Law Income Tax Enquiry Enquiry Closure Notice Joint Tax Investigations Self Assessment HMRC Powers

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Parties

Mrs Sau Kwan Huan

Applicant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Tribunal Appeal / Application for Enquiry Closure Notice Under S 28 a TMA 1970

Legal Issues

  1. 1 Whether HMRC should be directed to issue a closure notice for the 2008-09 income tax enquiry under s 28A TMA 1970
  2. 2 Whether HMRC's ongoing enquiries into VAT and employer compliance justify keeping the income tax enquiry open

Ratio Decidendi

HMRC has reasonable grounds to keep the s 9A income tax enquiry open because unanswered questions about the accuracy of turnover in the business accounts for 2008-09 fundamentally affect the enquiry. It would be premature to order closure while these issues remain unresolved.

Court Disposition

Application refused

Orders

  • The application for a closure notice is refused.