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Tax return enquiries: Law Society response to HMRC consultation on closure notices

Posted: 16 March 2015

The Law Society's tax law committee has called for HM Revenue and Customs (HMRC) proposals to achieve early resolution on tax return enquiries to be extended to include taxpayers, as well as HMRC, initiating the process.

In its consultation, the government has proposed that HMRC should be able to refer matters to a tribunal to achieve early resolution of one or more aspects of an enquiry into a tax return. The proposals affect income tax, some classes of national insurance contributions, capital gains tax and corporation tax.

Law Society tax law committee chair Gary Richards said: 'We agree that closure notices on aspects of an open enquiry could result in enquiries on tax returns being resolved faster. However, HMRC sometimes delays issuing closure notices pending the outcome of other taxpayers' cases.

'Taxpayers and HMRC would benefit if both were able to apply to a tribunal to issue a closure notice on one or more aspects of an enquiry, rather than only HMRC being able to apply as is being proposed by the government.'

Ends

Notes to editors

Read the Law Society response.

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