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Partners and closure notices: making amends

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The issue of what a closure notice needs to say or do has provoked significant debate in recent years. The argument in R (oao Amrolia) v HMRC; R (oan Ranjit-Singh) v HMRC concerned the additional layer of procedure that applies in the case of partnerships; namely, the requirement for a separate notice to be issued to each partner under TMA 1970 s 28B(4). In that case, the Court of Appeal found that notices amending individual partners’ tax returns under TMA 1970 s 28B(4) were not closure notices and therefore did not need to specify the final amounts of tax due. A full closure notice under TMA 1970 s 28A is required, even if the enquiry opened is only a deemed s 9A enquiry opened under s 12AC(6)(a).

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