Revenue and Customs v Embiricos: UTTC 6 Jan 2021

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:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 11 August 2022; Ref: scu.658111