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Partial closure notice could not be issued without specifying the tax due

By Mark McLaughlin, March 2022

A partial closure notice in an enquiry by HMRC could not be issued in relation to a taxpayer’s claim to the remittance basis without specifying the amount of tax due.

Summary

A partial closure notice in an enquiry by HM Revenue and Customs (HMRC) could not be issued in relation to a taxpayer’s claim to the remittance basis without specifying the amount of tax due.

Background

The taxpayer (who was originally from

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