The taxpayer, Monks produced WhatsApp messages with pictures of the enquiry letter that were dated 1 February 2022. Monks’ evidence, which the FTT found credible, was that his post box was checked every day and that any mail relating to his financial affairs was sent immediately to his accountant. Monks’ accountant also confirmed that he had received a number of missed calls and that he had then contacted Monks.
This evidence was enough for the FTT to decide that the enquiry had not been delivered promptly, and accordingly it was not valid.
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WhatsApp messages used to challenge enquiry notice | AccountingWEB
