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Notes:
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PROCEDURE – application for a direction requiring HMRC to issue a partial closure notice – whether partial closure notice can be issued in relation to a taxpayer’s domicile/remittance basis claim without specifying the amount of tax due – s 28A Taxes Management Act 1970 – taxpayer information notice – paragraph 1 of schedule 36 to Finance Act 2008 - whether information reasonably required to check the taxpayer’s tax position prior to determination of the taxpayer’s domicile |
