“At the hearing of a taxpayer’s appeal against a closure notice determining an inquiry into a limited liability partnership’s tax return, the revenue was not confined to relying on the precise reasons for the decision given by the investigating officer in his closure notice.”
WLR Daily, 11th May 2011
Source: www.iclr.co.uk
Please note that once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed
