“…fect was substantive and not merely a matter of form, and could not therefore be cured by section 114(1), relying on Hallamshire Industrial Finance Trust v IRC [1979] 1 WLR 620; yet further, it was too late for HMRC now to issue fresh closure notices because the section 9A enquiry was closed. Ms Nathan argued that the appellant had an…”
“…that the cases on which Mr Mullan relied (including McCullough v Ahluwalia [2004] EWCA Civ 889, [2004] STC 1295, Hallamshire Industrial Finance Trust Ltd v IRC [1979] 1 WLR 620, Archer v HMRC [2017] EWCA Civ 1962, [2018] 1 WLR 5210 and MCX Dunlin (UK) Ltd v HMRC (see above)) do not assist him. They were dealing with different provisio…”