SpC 736 (2009) Eclipse Film Partners v HMRC

Closure notice- Taxpayer won

Case Summary:

HMRC were enquiring into Eclipse’s tax return. Requested information had been supplied quickly. HMRC were seeking information from other sources and were unwilling to conclude the enquiry into Eclipse. So a closure notice was sought under S28A(4) TMA 1970. The Commissioner gave HMRC 3 months to issue it.