To reside or not to reside? To be domiciled or not? Those are some of the key questions floating around the Tax Tribunal these days and being critically analysed by Peter Vaines in this month’s bulletin. In particular, the recent case of Jeremy Coller v HMRC is considered along with the conundrum of how one acquires domicile, and challenges some of the reasoning advanced by the FTT. Continuing in this vein, the Bulletin goes on to look at the case of Cohen v HMRC and what ‘a residence’ means. In short, it is not quite as obvious as may appear at first blush.
Other interesting nuggets to digest include what the phrase ‘made available by him’ means, as was considered in the case of Norton v HMRC – which touched on another area of importance that the Digest considers: discovery assessments. This leads into the issue concerning Closure Notices and the cases of Barry Davies and Jonathan Hitchins, and a critical analysis of the finding that these were considered to be ‘impermissible fishing expeditions’. A silver bullet for the taxpayer? Think again…
As always, happy reading!
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