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

Cases Referenced

  • 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