PROCEDURE – partial closure notice in relation to HMRC enquiry – can a partial closure notice be issued in relation to a taxpayer’s claim to the remittance basis without specifying the amount of tax due – no – appeal allowed
Citations:
[2020] UKUT 370 (TCC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 11 August 2022; Ref: scu.658111