PROCEDURE – application for final or partial closure notice – nature of tribunal’s jurisdiction – whether reasonable grounds for not giving a final closure notice – yes – whether power to direct a partial closure notice in respect of domicile where tax unknown – no – appeal against information notice – whether information reasonably required for enquiry – yes
Citations:
[2019] UKFTT 418 (TC), [2019] STI 1365, [2019] SFTD 1045
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 27 October 2022; Ref: scu.641240