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Tax enquiries: HMRC consultation on individual aspect closure notices
Practical Law UK Legal Update 1-593-6193 (Approx. 2 pages)
Tax enquiries: HMRC consultation on individual aspect closure notices
| Published on 22 Dec 2014 • United Kingdom |
On 18 December 2014, HMRC proposed amending the tax return enquiry closure rules to enable it to close one or more aspects of a tax enquiry while leaving others open.