R Perlman v HMRC [2021] UKFTT 219 (TC) (22 June 2021) concerns what happens when a taxpayer self-assesses on the basis that he is non-domiciled but HMRC believes that he is UK domiciled. Here HMRC issued information notices to find out details of a person’s worldwide income (which would only be relevant if he were UK domiciled). The taxpayer did not comply on the basis that as he was non domiciled the information was not relevant to his tax position. This presents a chicken and egg situation: does HMRC have to prove a person’s UK domicile position before it can seek information to quantify the tax liability which arises if he is UK domiciled? The FTT said no. An appeal against an information notice was not the right forum to deal with a domicile dispute. If and when HMRC issued assessment based on the taxpayer’s UK domicile...
