Information notices: the domicile match

20 September 2021

Domicile is an important, but complex, factor in determining liability to tax in the UK.

Unsurprisingly, HMRC and taxpayers often disagree on what a taxpayer’s domicile is.  A stand-off can develop where HMRC is demanding details of a taxpayer’s worldwide income and gains (on the basis that the taxpayer is domiciled in the UK) and the taxpayer not unreasonably does not wish to provide this information if in fact, as they assert, they are not domiciled in the UK. 

Taxpayers have been pushing for their domicile status to be determined as a preliminary issue, and in this article written for Tax Journal, a leading publication for those involved with private client work, Gideon Sanitt and Damiano Sogaro look at conflicting decisions on whether a tribunal can determine an individual's domicile status prior to the individual being required to comply with an information notice regarding their non-UK tax position.

Read the full article.