Continue reading "Domicile: A long-running domestic saga"
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Domicile: A long-running domestic saga
HMRC enquiries and assessments into domicile can be costly and time-consuming for the taxpayer. Dominic Lawrance and Hugh Gunson report on how to deal with them ‘The last few years have seen a major change of stance. The number of domicile enquiries has risen dramatically, as has the amount of HMRC attention devoted to them.’ …
Cases Referenced
Cases in bold have further reading - click to view related articles.
- Beagles v HMRC [2018] UKUT 380 (TCC)
- Beneficial House (Birmingham) Regeneration LLP & anor v HMRC [2017] UKFTT 801 (TC)
- Embiricos v HMRC [2019] UKFTT 236 (TC)
- Gulliver v HMRC [2017] UKFTT 222 (TC)
- R v IRC ex parte MFK Underwriting Agencies Ltd & ors [1989] STC 873