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PARTIAL-CLOSURE-NOTICES


The other Greek case: Embiricos reaches the Court of Appeal starpremium
Card image Dominic Lawrance
Card image Catrin Harrison
Dominic Lawrance and Catrin Harrison (Charles Russell Speechlys) examine the Court of Appeal’s decision on partial closure notices in respect of domicile cases. 
3 February 2022
Contentious tax quarterly premium
Card image Constantine Christofi
Card image Adam Craggs
HMRC seems more amenable to alternative dispute resolution, whilst also pushing for greater formality in tax appeals, report Adam Craggs and Constantine Christofi (RPC).
26 March 2021
Embiricos and the future of partial closure notices premium
Card image Dominic Lawrance Hugh Gunson Catrin Harrison
Catrin Harrison, Dominic Lawrance and Hugh Gunson (Charles Russell Speechlys) examine an Upper Tribunal decision that is disappointing for taxpayers and removes a strategic weapon for anyone faced with a domicile enquiry.
11 February 2021
Closing HMRC enquiries
Card image Craig Thomson
We now have two recent opposing tribunal judgments on how the partial closure notice rules operate, writes Craig Thomson (Grant Thornton).
22 July 2019
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M R Currell Ltd v HMRC
25 July 2023
300 x 250 (MPU)
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