A closure application may be made where there are linked
enquiries, for example enquiries into a group or associated
companies.
There is no formal statutory link between the land
transaction returns of
Where linked land transaction returns within these categories
are under enquiry, a compliance caseworker may be unable to
complete their enquiry into one return until they have arrived at a
conclusion in respect of the other. Each purchaser is entitled
however to apply separately for a direction for completion of their
own enquiry.
If an application is received in these circumstances it
should be explained to the purchaser or the agents acting on their
behalf that the enquiries are linked and cannot be separately
concluded. The compliance caseworker may explain why the enquiries
are linked if they are able to do so without breaching the
confidentiality of any of the parties. If the purchaser persists in
the closure application Head Office should be contacted
immediately.
The giving of a direction in respect of one land transaction
return in a linked enquiry will not mean that the enquiry into the
other return must also be finalised, but it will normally be
appropriate that account is taken of the changed circumstances in
deciding how best to proceed.
