United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v Empaminondas Embiricos (partial closure notice) [2020] UKUT 370 (TCC) (6 January 2021)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/370.html
Cite as: [2020] UKUT 370 (TCC), [2021] STC 201, [2021] STI 552, [2021] BTC 507

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Revenue and Customs v Empaminondas Embiricos [2020] UKUT 370 (TCC) (6 January 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

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