Legal News

Partial closure notice must state tax due (HMRC v Embiricos)

Published on: 12 January 2021
Published by: LexisPSL
  • Partial closure notice must state tax due (HMRC v Embiricos)
  • Why it matters
  • Case details

Article summary

Tax analysis: In HMRC v Embiricos the Upper Tribunal (UT) allowed HMRC’s appeal, holding that HMRC could not issue a partial closure notice (PCN) denying the taxpayer’s claim to the remittance basis without specifying the amount of tax due. or take a trial to read the full analysis.

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