Henkes v HMRC

In Henkes v HMRC [2020] UKFTT 159 (TC) (20 March) the FTT found that the taxpayer had acquired a domicile of choice in the UK. Consequently HMRC had reasonable grounds to refuse to issue closure notices to end enquiries into the taxpayer’s tax returns. Information notices served on the taxpayer to ascertain information about his worldwide income and gains were also held to be valid given that the remittance basis would not apply.

During enquiries into the taxpayer’s tax returns HMRC concluded that the taxpayer (H) had acquired a UK domicile of choice. HMRC issued information notices to ascertain information about his worldwide income and gains. H applied for closure notices to end those enquiries on the basis that he was not UK domiciled and appealed against the information notices.

The FTT considered the following three questions.

First does...