1) Mark Reid 2) Simon Emblin v The Commissioners for HM Revenue and Customs: [2020] UKUT 0061 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Nugee and Judge Richards on 3 March 2020.
Read the full decision in .
INCOME TAX, JUDICIAL REVIEW – Whether adjustments made under s28B(4) of Taxes Management Act 1970 are “closure notices” – whether requirements necessary for issue of accelerated payment notices met – whether HMRC entitled to issue a new accelerated payment notice having withdrawn an earlier notice.
Published 3 March 2020