Determining domicile: In A Weis v HMRC [2025] UKFTT 348 (TC) (21 March) the taxpayer a Rabbi had been born in the UK in 1949 in Manchester to a father who had been born in Eastern Europe but had come to the UK in 1938. The father had acquired British nationality in 1948. He subsequently after his son’s birth emigrated to the US.
The taxpayer would as a matter of law have taken his father’s domicile at the date of his birth so much of the appeal was taken up with a review of his father’s domicile. Given that the events in question took place a very long time ago there was a limited amount of evidence about this before the tribunal. Notably however the evidence that was given by the taxpayer was largely disregarded by the tribunal on the...
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Determining domicile: In A Weis v HMRC [2025] UKFTT 348 (TC) (21 March) the taxpayer a Rabbi had been born in the UK in 1949 in Manchester to a father who had been born in Eastern Europe but had come to the UK in 1938. The father had acquired British nationality in 1948. He subsequently after his son’s birth emigrated to the US.
The taxpayer would as a matter of law have taken his father’s domicile at the date of his birth so much of the appeal was taken up with a review of his father’s domicile. Given that the events in question took place a very long time ago there was a limited amount of evidence about this before the tribunal. Notably however the evidence that was given by the taxpayer was largely disregarded by the tribunal on the...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
