PROCEDURE – application for a direction requiring HMRC to issue a partial closure notice – whether partial closure notice can be issued in relation to a taxpayer’s domicile/remittance basis claim without specifying the amount of tax due – s 28A Taxes Management Act 1970 – taxpayer information notice – paragraph 1 of schedule 36 to Finance Act 2008 – whether information reasonably required to check the taxpayer’s tax position prior to determination of the taxpayer’s domicile
Citations:
[2019] UKFTT 236 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 24 October 2022; Ref: scu.637840
