Newth Talks Tax: Enquiry deadline
Posted by John Newth in Tax on Wed, 24/06/2009 - 10:37
Mehmet Kemal enquired about a notice just issued (in March 2008) by HMRC under section 12A(c), Taxes Management Act 1970, in his query of 13 March 2008. This notice related to accounts prepared for the year ended 31 May 2005, included in the tax return for 2005/2006.
The tax return was filed well before the deadline of 31 January 2007. In these circumstances Mehmet thought that the deadline for opening enquiries was 31 January 2008.
Euan McLennan confirmed that the deadline for opening an enquiry under section 12A(c) was:
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