Tax

Commissioners of His Majesty's Revenue and Customs v Hitchins & Ors (Income tax - application for closure notices - whether reasonable for HMRC to continue with their enquiries - FTT directed a closure notice under s.28A Taxes Management Act 1970)

[2024] UKUT TCC 114Upper Tribunal (Tax & Chancery)2024

“UPPER TRIBUNAL(Tax and Chancery Chamber) Rolls BuildingLondon EC4A 1NL Heard On: 26 March 2024Judgment Date: 07 May 2024Release Date: 08 May 2024 B e f o r e :”

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