United Kingdom Upper Tribunal (Tax and Chancery Chamber)

---

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: [2021] BTC 507, [2020] UKUT 370 (TCC), [2021] STI 552, [2021] STC 201

---

[New search] [Printable PDF version] [Help]

---

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

A HTML version of this file is not available click here or view below the pdf version : [2020] UKUT 370 (TCC)