Operation of TMA 1970, s 28ZA and partial closure notices

11 January 2021

Issue: 4775 / Categories: Tax cases

CRC v E Embiricos, Upper Tribunal (Tax and Chancery Chamber), 6 January 2021

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 to do so on the basis that it required more information.

The First-tier Tribunal allowed the taxpayer’s appeal. HMRC appealed to the Upper Tribunal.

The Upper Tribunal said the situation was the result of an ‘impasse between Mr Embiricos and HMRC’. The taxpayer wished to challenge the latter’s conclusion on his domicile before providing further information about his taxable income. HMRC agreed this was possible under TMA 1970 s 28ZA but...

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