Q&As

Following the Supreme Court’s decision in Derry, does a notice of enquiry into a tax return have to specify why the enquiry has been opened?

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Published on LexisPSL on 17/07/2019

The following Tax Q&A provides comprehensive and up to date legal information covering:

  • Following the Supreme Court’s decision in Derry, does a notice of enquiry into a tax return have to specify why the enquiry has been opened?

Following the Supreme Court’s decision in Derry, does a notice of enquiry into a tax return have to specify why the enquiry has been opened?

HMRC can open an enquiry into a tax return by giving notice of an enquiry to the taxpayer (or their agent) within certain time limits (referred to as the enquiry window). Under section 9A(4)(a) of the Taxes Management Act 1970 (TMA 1970), an enquiry extends to ‘anything contained in the return, or required to be contained in the return, including any claim or election included in the return’. (A similar scope is provided by TMA 1970, s 12AC(4) and paragraph 25 of Schedule 18, Part IV to the Finance Act 1998). The legislation does not require HMRC to specify why it has opened an enquiry into a tax return. In fact, the notice of enquiry does not

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