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Information notices: the domicile match

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There have been conflicting decisions as to whether the 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. In Levy and Perlman, the FTT considered the tribunal could not do so, holding that Vodafone 2 was no authority for the proposition that the tribunal could decide mixed issues of law and fact; however, in Henkes, the FTT disagreed. Meanwhile, the Upper Tribunal ruling in Embiricos effectively found that domicile could be addressed as a preliminary issue only where both sides agree. In practice, taxpayers should expect to have to comply with an HMRC information notice into their non-UK tax position before challenging any decision on domicile. It is hoped that the Court of Appeal will provide clarity on this issue when it considers the appeal in Embiricos next year.

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