The Benchdollar Question

Keith Gordon considers the Supreme Court’s decision in a case where a taxpayer’s noti ce of enquiry was sent to the wrong address

In the June 2018 issue of Tax Adviser, my article ‘The 64-8 questi on’ considered what was then a recent decision of the Upper Tribunal. It concerned the case of a Mr Tinkler who, in the course of an appeal against a closure notice, argued that the underlying enquiry was invalid because the notice of enquiry had been sent to Mr Tinkler’s old address and, therefore, Mr Tinkler had not received notice of the enquiry within the statutory period. The Upper Tribunal had concluded that, under the law of agency, the copy notice sent to Mr Tinkler’s advisers amounted to notice being given to Mr Tinkler and, therefore, the notice of enquiry had in fact been correctly served.