The Commissioners for HM Revenue and Customs v Empaminondas Embiricos [2020] UKUT 0370 (TCC)
| Jurisdiction | UK Non-devolved |
| Judge | Mr Justice Adam Johnson,Judge Thomas Scott |
| Neutral Citation | [2020] UKUT 0370 (TCC) |
| Subject Matter | 6 January 2021 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Published date | 06 January 2021 |
[2020] UKUT 0370 (TCC)
Appeal number: UT/2019/0080
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
UPPER TRIBUNAL
TAX AND CHANCERY CHAMBER
THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE AND CUSTOMS
Appellants
- and -
EPAMINONDAS EMBIRICOS
Respondent
TRIBUNAL:
MR JUSTICE ADAM JOHNSON
JUDGE THOMAS SCOTT
Sitting in public by way of video hearing treated as taking place in London on 7
October 2020
Akash Nawbatt QC and Sebastian Purnell, instructed by the General Counsel
and Solicitor to HM Revenue and Customs, for the Appellants
James Kessler QC and Ross Birkbeck, instructed by Moore Family Office
Limited, for the Respondent
2
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