Taxes Management Act 1970 Schedule 1A paragraph 7

Completion of enquiry into claim

Section 7 of Schedule 1A sets out how HMRC formally concludes an enquiry into a stand-alone claim, the form that the closure notice must take, and the claimant's right to apply to the tribunal if the enquiry is taking too long.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.