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The Right Honourable Clifton Hugh Lancelot de Verdon Baron Wrottesley v CRC, Upper Tribunal (Tax and Chancery Chamber), 23 November 2015
Was a preliminary hearing necessary to decide domicile of origin?
The taxpayer was born in Dublin educated in the UK and married to a Swiss woman with whom he lived in Switzerland and London. In 2001 he told HMRC that he was not domiciled in the UK from 2000.
HMRC opened an enquiry in 2001 and issued determinations for 2000/01 to 2007/08 on the basis the taxpayer was domiciled in England and Wales during those years. The taxpayer appealed and applied to the First-tier Tribunal for a preliminary hearing to determine his domicile of origin.
The First-tier Tribunal concluded that the taxpayer’s domicile of origin could not be divorced from the substantive issue: his domicile between 2000/01 to 2007/08 and refused the application.
The taxpayer appealed to the Upper Tribunal.
The Upper Tribunal concluded that the lower chamber had been correct.
The judge said a decision...
