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The Queen on the application of Archer v CRC, Court of Appeal, 30 November 2017
Contents of closure notices
The taxpayer had been in dispute with HMRC about two avoidance schemes for many years. HMRC opened enquiries and the Court of Appeal found that neither worked. The department issued closure notices under TMA 1970 s 28A and said the taxpayer owed it a debt under s 59B(5). He disagreed saying the notices were invalid because they did not comply with s 28A(2)(b) and applied for judicial review.
The Queen’s Bench Division refused the application. The taxpayer appealed.
Lord Justice Lewison in the Court of Appeal considered first whether the notices complied with s 28A(2)(b). This required a closure notice to make the amendments to give effect to HMRC’s conclusion. In this case the letters stated: ‘No relief is due for the loss you claimed.’ HMRC...
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