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.
Recent years have seen a significant increase in HMRC enquiries into taxpayers’ domicile. Frequently such enquiries proceed at a glacial pace inducing affected taxpayers to apply to court in an attempt to accelerate resolution of the issues. There have been conflicting tribunal decisions about whether a taxpayer can force an early determination of his domicile before his unremitted foreign income and gains for the relevant tax years have been quantified. The recent Upper Tribunal decision in HMRC v Embiricos [2020] UKUT 370 (TCC) has at least for the time being resolved this conflict in favour of HMRC.
The story so far
Mr Embiricos considered himself to be non-UK domiciled and so claimed the remittance...
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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.
Recent years have seen a significant increase in HMRC enquiries into taxpayers’ domicile. Frequently such enquiries proceed at a glacial pace inducing affected taxpayers to apply to court in an attempt to accelerate resolution of the issues. There have been conflicting tribunal decisions about whether a taxpayer can force an early determination of his domicile before his unremitted foreign income and gains for the relevant tax years have been quantified. The recent Upper Tribunal decision in HMRC v Embiricos [2020] UKUT 370 (TCC) has at least for the time being resolved this conflict in favour of HMRC.
The story so far
Mr Embiricos considered himself to be non-UK domiciled and so claimed the remittance...
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:
