More information was required before the PCN could be issued

After an enquiry into the taxpayer’s claim that he was domiciled outside the UK and entitled to the remittance basis of taxation for 2014-15 and 2015-16 HMRC concluded he was domiciled in the UK. It would not agree to a joint referral to the tribunal under TMA 1970 s 28ZA. The taxpayer applied for a direction that HMRC should issue a closure notice in this respect of the enquiry so he could appeal against its decision. HMRC refused on the basis that it required more information.

The First-tier Tribunal allowed the taxpayer’s appeal but the Upper Tribunal overturned that decision. The taxpayer appealed to the Court of Appeal.

Lady Justice Simler delivered the judgment in the Court of Appeal. She said the question raised by the appeal concerned the circumstances when an HMRC officer enquiring into a tax return can give the taxpayer a partial closure notice (PCN). In...