Income tax – Tax advantage. The Court of Appeal, Civil Division, allowed the Revenue and Customs Commissioners' appeal against a finding that it had issued a valid Closure Notice in respect of an enquiry into the taxpayer's corporation tax self-assessment return. The court dismissed the taxpayer's cross-appeal against a finding that the disregard provisions in para 28 of Sch 26 to the Finance Act 2002 had not applied in the circumstances its case.