Kersner v HMRC [2019] UKFTT 221 (TC)

WTLR Issue: Autumn 2019 #176

THELMA KERSNER

V

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE & CUSTOMS

Analysis

On an appeal against HMRC’s determination of liability to inheritance tax the appellant made a number of applications in the First-Tier Tribunal (Tax Chamber), including an application to opt out of the complex track costs regime, and for disclosure of documents alleged to be relevant to the HMRC’s assessment that the appellant had not been domiciled in the UK, but in Israel, when shares had been transferred to her by her husband. The appellant contended that she was UK domiciled at the time of the gift and that the spousal exemption applied.

Counsel details

, a tax agent, of Mr Brian White
Brian White Ltd for the appellant.


Mr David Miller, an officer of HMRC, for the respondents.

Cases referenced

Cases in bold have further reading - click to view.

  • HMRC v Ingenious Games LLP [2014] UKUT 062 (TCC)
  • Martland v HMRC [2018] UKUT 0178
  • Staysure.co.uk Ltd v HMRC [2018] UKFTT 0584 (TCC)
  • Tower Bridge GP Limited v HMRC [2016] UKFTT 54 (TC)

Legislation referenced

Legislation in bold has further reading - click to view.