CCM12420 - Opening and Working Enquiries: Completion applications - consequences of tribunal's decision on other tax years

If the tribunal gives a direction in respect of a tax year, that direction does not extend to other years. A separate direction is required in respect of each year. If you have opened an enquiry into other years, you can continue to pursue those enquiries unless a direction is also given in respect of them. Note that, where you are also considering years earlier or later than the year under enquiry, the claimant(s) cannot make a completion application in respect of any other year which is

• under examination, or
• subject to a discovery enquiry.

This is because the legislation does not permit claimants to make an application to have either an examination or a discovery enquiry completed.

If however you have not yet discussed the entitlement or amount of the award for earlier years with the claimant(s), you should only do so following the direction if

• the conclusions you have already been able to draw about the year under enquiry cast doubts on the entitlement for earlier years, or
• you could make a discovery decision relating to those years on the basis of other information in your possession.