The Commissioners for HM Revenue and Customs v Michael Mabbutt: [2017] UKUT 0289 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Bishopp and Judge Brannan on 02 August 2017.
Read the full decision in .
SELF ASSESSMENT 鈥� notice of enquiry into return given under s9A Taxes Management Act 1970 鈥� reference in the letter opening enquiry to the tax year 鈥渆nded 6 April 2009鈥� 鈥� whether notice of enquiry invalid 鈥� application of s 114 Taxes Management Act 1970 鈥� appeal allowed