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Embiricos case and partial closure notes

26 January 2021 / Keith M Gordon
Issue: 4777 / Categories: Comment & Analysis
Partial confusion

Key points

  • A partial closure notice allows any matter under enquiry to be closed.
  • Mr Embiricos wanted partial closure notices to withdraw a non-domicile claim to enable him to appeal.
  • HMRC argued that a notice must relate to a quantifiable tax liability.
  • The appeals process can allow a final closure notice even if there is no liability amendment.
  • Did the Upper Tribunal give too much importance to TMA 1970 s 50(6)?
  • The partial closure notice debate could have been avoided by using TMA 1970 s 28ZA.

The idea of partial closure notices was first announced in the 2014 Autumn Statement. When I first saw the announcement I tweeted a cautious welcome to it: ‘Flexible closure notices seem like a good idea – both for HMRC and taxpayers. Can they be implemented properly? One can but hope.’

What particularly attracted me to the concept of partial (or flexible) closure...

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