Revenue and Customs Commissioners v Mabbutt

Income tax – Self-assessment. The letter sent to the taxpayer by the Revenue and Customs Commissioners informing him that the Revenue intended to enquire into his tax return had been a valid notice of enquiry for the purposes of s 9A of the Taxes Management Act 1970. When viewed objectively, a reasonable taxpayer would have concluded that there had been a minor clerical error in the letter at issue and that s 114(1) of that Act would have applied to cure the defect. The Upper Tribunal (Tax and Chancery Chamber) so held, among other things, in allowing the Revenue's appeal against the decision of the First-tier Tribunal (Tax Chamber) which had held that the notice was not valid and could not be cured by s 114(1).

Category: