Damiano Sogaro and Gideon Sanitt (Macfarlanes) review recent litigation on the tribunal's role in determining domicile issues when considering challenges to an enquiry or to information notices.
Why domicile matters
Clients are justified feeling some confusion when their English lawyer explains the meaning of ‘domicile’ under English law. Domicile does not mean nationality. It does not mean residence (despite sounding similar to the terms in French Italian Spanish Catalan etc.). It does not mean citizenship.
But clients should persevere in seeking to understand domicile. Domicile means the jurisdiction to which an individual feels the greatest personal attachment. An individual will form a domicile of choice in any jurisdiction if: (i) the taxpayer is physically present in that jurisdiction; and (ii) the taxpayer has formed an intention to reside in that jurisdiction permanently or indefinitely.
While reforms in 2017 restricted the role of domicile by creating the...
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Damiano Sogaro and Gideon Sanitt (Macfarlanes) review recent litigation on the tribunal's role in determining domicile issues when considering challenges to an enquiry or to information notices.
Why domicile matters
Clients are justified feeling some confusion when their English lawyer explains the meaning of ‘domicile’ under English law. Domicile does not mean nationality. It does not mean residence (despite sounding similar to the terms in French Italian Spanish Catalan etc.). It does not mean citizenship.
But clients should persevere in seeking to understand domicile. Domicile means the jurisdiction to which an individual feels the greatest personal attachment. An individual will form a domicile of choice in any jurisdiction if: (i) the taxpayer is physically present in that jurisdiction; and (ii) the taxpayer has formed an intention to reside in that jurisdiction permanently or indefinitely.
While reforms in 2017 restricted the role of domicile by creating the...
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:
