No closure

A self-employed roofing contractor submitted his tax return for 2003-04. HMRC opened an enquiry into the return and some omissions were disclosed although full information was not provided.

HMRC gave notice that they were considering applying for a s 20 notice if the information was not supplied.

Later HMRC opened an enquiry as a protective measure into the taxpayer's 2004-05 return. The taxpayer applied to the Special Commissioners under TMA1970 s 28A(4) requesting that HMRC close their enquiries.

The Special Commissioner was satisfied that there were reasonable grounds for not issuing a closure notice in respect of the 2003-04 return.

The taxpayer would have to provide the information required by HMRC in order to stop the enquiry.

Turning to the 2004-05 return the commissioner said that as this and the earlier return were related it would not make sense for a closure...