The commissioners for hm revenue and customs v empaminondas embiricos [2020] ukut 0370 (tcc)
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The commissioners for hm revenue and customs v empaminondas embiricos [2020] ukut 0370 (tcc)"
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THE COMMISSIONERS FOR HM REVENUE AND CUSTOMS V EMPAMINONDAS EMBIRICOS [2020] UKUT 0370 (TCC) Upper Tribunal Tax and Chancery decision of Mr Justice Adam Johnson and Judge Thomas Scott on 6
January 2021 Read full decision in HMRC v Embiricos 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 UPDATES TO THIS PAGE Published 6 January 2021
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