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United Kingdom Upper Tribunal (Tax and Chancery Chamber)


You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v Michael Mabbutt (SELF ASSESSMENT : notice of enquiry) [2017] UKUT 289 (TCC) (2 August 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/289.html
Cite as: [2017] UKUT 289 (TCC), [2017] BTC 528, [2017] STI 1868, [2017] STC 1873

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Revenue and Customs v Michael Mabbutt (SELF ASSESSMENT) [2017] UKUT 289 (TCC) (2 August 2017)


SELF ASSESSMENT — notice of enquiry into return given under s9A Taxes Management Act 1970 — reference in the letter opening enquiry to the tax year “ended 6 April 2009” — whether notice of enquiry invalid — application of s 114 Taxes Management Act 1970 — appeal allowed

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/289.html