The Weekly Law Reports
[2022] 1 WLR 2313
Court of Appeal
*Embiricos
v
Revenue and Customs Commissioners
[2022] EWCA Civ 3
2021 Nov 25; 2022 Jan 11
Nicola Davies, Simler LJJ, Francis J
Revenue— Income tax— Assessment— Taxpayer making claim in self-assessment tax return to be taxed on remittance basis on ground not domiciled in United Kingdom— Revenue conducting enquiry into return and concluding taxpayer domiciled in United Kingdom— Whether revenue having power to issue partial closure notice in relation to remittance basis claim— Whether validity of claim “matter” to which tax enquiry related— Whether partial closure notice required to state amount of tax due—
Taxes Management Act 1970 (c 9), ss 9A, 28A
This content is available only to subscribers. If you have a subscription to this content, please log in.
If not, you can subscribe online, request a free trial, or contact ICLR by email at enquiries@iclr.co.uk or on +44 (0) 207 242 6471 to discuss further options.
JOHs should sign in via eLIS.
If not, you can subscribe online, request a free trial, or contact ICLR by email at enquiries@iclr.co.uk or on +44 (0) 207 242 6471 to discuss further options.
JOHs should sign in via eLIS.