Executors of Mrs R W Levy v Revenue and Customs (Procedure : Application for Final or Partial Closure Notice): FTTTx 26 Jun 2019

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:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 27 October 2022; Ref: scu.641240