Domicile disputes, exceptional circumstances, judicial review... Edward Reed and Kathryn Hart (Macfarlanes) review recent developments in the private client world.
To be domiciled or not to be domiciled: that is the question
Many readers may have experienced an increasing HMRC focus on domicile. Two First-tier Tribunal (FTT) decisions (Shah v HMRC [2023] UKFTT 539 and Strachan v HMRC [2023] UKFTT 617) both in HMRC’s favour may have emboldened them in other enquiries – and offer some important lessons for taxpayers.
In Shah the taxpayer had a domicile of origin in pre-partition India (and therefore either India or Pakistan for modern purposes). He had been resident in the UK continuously from 1973 until his death in 2016. His executors argued that he had never acquired a domicile of choice in England because he had retained an intention to return to India throughout his life. They therefore claimed...
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Domicile disputes, exceptional circumstances, judicial review... Edward Reed and Kathryn Hart (Macfarlanes) review recent developments in the private client world.
To be domiciled or not to be domiciled: that is the question
Many readers may have experienced an increasing HMRC focus on domicile. Two First-tier Tribunal (FTT) decisions (Shah v HMRC [2023] UKFTT 539 and Strachan v HMRC [2023] UKFTT 617) both in HMRC’s favour may have emboldened them in other enquiries – and offer some important lessons for taxpayers.
In Shah the taxpayer had a domicile of origin in pre-partition India (and therefore either India or Pakistan for modern purposes). He had been resident in the UK continuously from 1973 until his death in 2016. His executors argued that he had never acquired a domicile of choice in England because he had retained an intention to return to India throughout his life. They therefore claimed...
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:
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