Embiricos v Revenue & Customs (PROCEDURE : application for a direction requiring HMRC to issue a partial closure notice) [2019] UKFTT 236 (TC) (09 April 2019)

Embiricos v Revenue & Customs (PROCEDURE : application for a direction requiring HMRC to issue a partial closure notice) [2019] UKFTT 236 (TC) (09 April 2019)

HMRC may issue a partial closure notice concluding Mr Embiricos was domiciled in the UK and amending his return to withdraw the remittance basis claim without quantifying the amount of tax due; quantification of tax is a separate matter for subsequent closure notice. HMRC have not shown reasonable grounds for...

Source-derived case information.

Citation
[2019] UKFTT 236 (TC)
Parties
Appellant: Epaminondas Embiricos; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
09 April 2019
Procedural Posture
Application for Direction Requiring HMRC to Issue a Partial Closure Notice and Appeal Against Taxpayer Information Notice / First Tier Tribunal Decision
Outcome
Application for direction requiring HMRC to issue partial closure notice granted; appeal against information notice allowed.
Legal Topics
Partial Closure Notice, Domicile, Remittance Basis, Taxpayer Information Notice, Self Assessment, Appeals Procedure
Tax Law Administrative Law Partial Closure Notice Domicile Remittance Basis Taxpayer Information Notice Self Assessment Appeals Procedure

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Parties

Epaminondas Embiricos

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Application for Direction Requiring HMRC to Issue a Partial Closure Notice and Appeal Against Taxpayer Information Notice / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether HMRC can issue a partial closure notice regarding domicile/remittance basis claim without specifying the amount of tax due
  2. 2 Whether information about overseas income and gains is reasonably required before determination of domicile
  3. 3 Whether HMRC have reasonable grounds for not issuing a partial closure notice

Ratio Decidendi

HMRC may issue a partial closure notice concluding Mr Embiricos was domiciled in the UK and amending his return to withdraw the remittance basis claim without quantifying the amount of tax due; quantification of tax is a separate matter for subsequent closure notice. HMRC have not shown reasonable grounds for refusing to issue such a partial closure notice. Information about overseas income and gains is not reasonably required pending determination of domicile.

Court Disposition

Application for direction requiring HMRC to issue partial closure notice granted; appeal against information notice allowed.

Orders

  • HMRC directed to issue a partial closure notice stating their conclusion on Mr Embiricos’ domicile and amending his tax return to withdraw the remittance basis claim within 30 days of the decision.
  • Appeal against taxpayer information notice allowed; information not reasonably required pending determination of domicile.