In a recent Tax Journal article, Sophie Rhind and Victoria Braid discuss the circumstances in which taxpayers can apply for the First-tier Tribunal (FTT) to direct HMRC to close a tax enquiry against them.

Specifically, where HMRC's outstanding information requests are not sufficiently relevant, and therefore do not provide a reasonable basis for HMRC keeping the enquiry open, there may be value for taxpayers in being more assertive in managing HMRC enquiries.

Read the full article.