Market leading insight for tax experts
View online issue

HH Collinson v HMRC

Administration and appeals: Application for closure notice

In HH Collinson v HMRC (TC00470 – 6 May) an individual (C) claimed that he had made a tax loss of more than £400 000 in 1998/99 as a result of certain transactions in securities. In January 2001 the Revenue began an enquiry into C's return.

In September 2009 C applied to the First-Tier Tribunal for a closure notice. The Tribunal granted his application and directed that HMRC should issue a closure notice within 30 days. Judge Shipwright observed that 'nine years is a considerable time to wait to know whether a Government Department will or will not allow your claim.

If the claim is denied it is not until a closure notice has been issued that an appeal can be lodged. It could be some time then before the case is heard and a decision reached. The longer the period...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.