Cases: Spring 2022 review

Our pick of interesting case decisions handed down to date this year.

In Embiricos v HMRC [2022] EWCA Civ 3 (reported in Tax Journal 21 January 2022) the Court of Appeal upheld the Upper Tribunal’s decision that HMRC had no power to issue a partial closure notice in respect of the taxpayer’s domicile and remittance basis claim without specifying the increased tax due as a result.

At first sight the issue in this case is narrow albeit important for individuals embroiled in long-running domicile investigations: HMRC has no power to issue a partial closure notice in respect of the taxpayer’s domicile and remittance basis claim without specifying the increased tax due as a result (which would necessarily require HMRC having information regarding the individual’s unremitted foreign income and...