The Tower MCashback LLP case is rather interesting in exactly what HMRC can bring into the equation at a commissioners hearing.In the past HMRC could go to the meeting and in effect bring up any point they wished to argue even though a closure notice had been issued under a specfic point.In this case the special commissioners allowed other points to be introduced but the High Court stated that HMRC were restricted to the reasons disclosed in the closure letter and it was up to HMRC to ensure that they had reached a conclusion on all of the facts before issuing a closure notice.
This will certainly assist in cases where HMRC are in effect using a form of blackmail when trying to get taxpayers to accept assessments raised on closures of enquiry.