Client invested in film partnership in 2002. HMRC enquired into LLP and never closed enquiry. The LLP was dissolved in 2009. No communication was made by HMRC to the client at any time, and HMRC have just issued a letter claiming tax based on the Ingenious film scheme where are they won and at the first tier tribunal. So my client having heard nothing at all about the enquiry for over 10 years is suddenly faced with a tax claim of which he had no knowledge, and when he was unaware of any enquiry. I understand that an enquiry into a partnership is deemed to be an enquiry into the individual partners themselves; but surely HMRC have to contact the individuals if there is no ongoing enquiry into the partnership as it no longer exists? And shouldn't HMRC have objected to the dissolution in any event? Does the dissolution of the LLP mean that the HMRC enquiry is effectively closed? Does my client have any redress or arguments to put to HMRC?