This case concerned income tax enquiries into the taxpayer’s returns for 2006–07 and 2007–08. The taxpayer died in 2010, and in 2016 HMRC gave notice of the closure of the enquiries and its conclusions to the taxpayer’s personal representatives. The issue was whether such notices could validly be given to the personal representatives after the taxpayer’s death. The Tribunal held that the notices were validly given to the personal representatives. Accordingly, the appeals were dismissed.