TMA70/S31(1)(b) grants the right of appeal against a conclusion
stated by a closure notice issued by HMRC on completion of an
enquiry into a partnership return. An appeal will normally be made
on the grounds that the conclusion is incorrect or the actual
liability has yet to be determined.
Appeals against a closure notice are handled in the same way
as appeals against other HMRC amendments of partnership returns
(AH2265).
