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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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