Tax – Taxpayer notice. Paragraph 1 of Sch 36 to the Finance Act 2008 authorised a taxpayer notice to be issued and sent to a taxpayer who, at the relevant time, had been resident outside the UK. The Court of Appeal, Civil Division, in allowing the Revenue and Customs Commissioners' appeal, further held that the sending of a taxpayer's notice to the respondent in Dubai had not been shown to contravene any international obligation of the UK.