I note that at para 46 The CoA endorses a rather obvious scheme to incite a FTT appealable HMRC enquiry CN decision re an out of time refund refusal etc. that would only otherwise be appealable by (an inconvenient and very expenive) JR!
"46. As to the perverse incentive anticipated by the UT, with respect I regard it as highly improbable that a taxpayer seeking a repayment of tax would deliberately give inadequate information with a view to encouraging HMRC to open a formal enquiry. Most taxpayers will be aiming to obtain a repayment as quickly as possible and will provide the information needed to achieve it."