Income tax – Repayment. The appellant Revenue and Customs Commissioners' (HMRC) rejection of a repayment claim on the grounds that it was out of time, by reference to the claim and a calculation of the time limit, did not involve HMRC's use of its statutory powers to enquire into the claim or constitute notice of an intention to do so. Accordingly, the Court of Appeal, Civil Division, allowed HMRC's appeal against the decision of the Upper Tribunal (Tax and Chancery Chamber) and held that there had been no enquiry and no closure notice, such that no appeal to the First-tier Tribunal (Tax Chamber) laid.