Tinkler v HMRC

In Tinkler v HMRC [2021] UKSC 39 (30 July) the Supreme Court allowed HMRC’s appeal finding that the taxpayer was prevented under estoppel by convention from denying that a valid enquiry under TMA 1970 s 9A had been opened.

In 2005 HMRC sent a letter opening an enquiry into the taxpayer’s return. The letter was sent to an old address rather than the address which he had included in the return. A copy of the letter was sent to his agents BDO. The enquiry continued through correspondence and phone calls between HMRC and BDO culminating in the issue of a closure notice in 2012. The taxpayer appealed against the notice and subsequently amended his notice of appeal to contend that HMRC had failed to give a valid notice of enquiry because the enquiry notice was not sent to his last known...

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