Market leading insight for tax experts
View online issue

The other Greek case: Embiricos reaches the Court of Appeal

Dominic Lawrance and Catrin Harrison (Charles Russell Speechlys) examine the Court of Appeal’s decision on partial closure notices in respect of domicile cases. 

In 1967 Denmark Norway Sweden and the Netherlands secured a landmark ruling in the European Court of Human Rights in relation to human rights abuses committed by a junta which had seized power in Greece. This quickly became known as the Greek case.

Recently there has been another Greek case in the UK courts that of Epaminondas Embiricos versus HMRC. Clearly the position of Mr Embiricos a wealthy individual whose domicile is being investigated by HMRC is incomparable to that of the victims of the Greek junta in 1967. Nevertheless both Greek cases might be said to concern the rights of the individual versus the power of the state.

At first sight the issue in...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top