Closure Notices: Ending HMRC Enquiries

Taxation

Closure Notices: Ending HMRC Enquiries

By Keith Gordon
Claritax Books May 2025

Specifications

ISBN-13
9781917167147
Publisher
Claritax Books
Publication
May 2025
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only
Price on request

Need a quote? Place your order now and our team will contact you within one business day with pricing details. Click "Get a Quote" below to start the process.

Not yet published? ?
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
Order Form
Save

Details

When opening an enquiry, HMRC will usually raise questions about a tax return, and begin a dialogue with the taxpayer or any professional advisers.

An enquiry comes to an end with the issue by HMRC of a closure notice. Taxpayers who believe that an enquiry is being unreasonably prolonged may ask the tax tribunal to order HMRC to issue a closure notice. This is therefore a valuable taxpayer safeguard when correctly used.

In this book, the author examines the statutory rules and addresses the practicalities of the closure notice from the taxpayer’s point of view. In particular, the text examines how to obtain a notice and how to deal with it once it has been issued (including challenging the notice when appropriate).

The book complements other titles by the same author, including in particular Schedule 36 Notices, Tax Appeals and Taxpayer Safeguards, all available from Claritax Books.

Table of Contents

Introduction to closure notices
Starting the enquiry process
Seeking a closure notice
Invalid closure notices
Partial and final closure notices
Challenging closure notices
Other enquiries
Partnership enquiries
Price on request

Need a quote? Place your order now and our team will contact you within one business day with pricing details. Click "Get a Quote" below to start the process.

Not yet published? ?
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
Order Form
Save

Recommended

You may also be interested in these books:

More titles from Taxation

View all
Capital Allowances Act 2001
Claritax Books

Capital Allowances Act 2001

Six Forward
Tolley's Tax Data 2013-14 (Budget edition)
LexisNexis U.K.

Tolley's Tax Data 2013-14 (Budget edition)

Kevin Walton; Claire Hayes
HKD 773.38
Singapore Income Tax Act (Cap 134) 2011 (5th Edition)
CCH Singapore

Singapore Income Tax Act (Cap 134) 2011 (5th Edition)

CCH Tax Editors
HKD 523.80
Tax Planning for Non-Residents & Non Doms 2020/21
Tax Cafe

Tax Planning for Non-Residents & Non Doms 2020/21

Nick Braun
HKD 331.00
California Income Tax Laws and Regulations Annotated (2013)
CCH U.S.

California Income Tax Laws and Regulations Annotated (2013)

CCH Tax Law Editors
HKD 2,260.10
Tolley's Taxwise I 2012-2013
LexisNexis U.K.

Tolley's Taxwise I 2012-2013

Rebecca Benneyworth; Lyyete Bober; David Heaton; Julie Ward
HKD 1,154.30