Charles Cooper | Barrister & Mediator

Category: Tax

HMRC v. A Taxpayer [2023] UKUT 182 (TCC)

Moral obligations are not ‘exceptional circumstances’ when calculating the number of days in the UK for the purposes of the ‘Statutory Residence Test’ for tax under Sch.4 Finance Act 2013, and objectively commonplace circumstances do not become ‘exceptional’ by adding a moral obligation: https://caselaw.nationalarchives.gov.uk/ukut/tcc/2023/182
Read more: HMRC v. A Taxpayer [2023] UKUT 182 (TCC)
Shah [2023] UKFTT 00539 (TC)

Domicile of choice in England acquired and not abandoned after gaining British citizenship, settling in England, and ‘retaining limited connections with modern India’, even though the Wills declared a domicile in India, only £680k of the £2.48M estate was situated in the UK, and the deceased had expressed an intention to leave the UK: https://financeandtax.decisions.tribunals.gov.uk//judgmentfiles/j12757/TC%2008842.pdf
Read more: Shah [2023] UKFTT 00539 (TC)
Archer v. HMRC [2023] EWCA Civ 626

Delaying payment of £1.4M to HMRC was ‘not reasonable or responsible’ while waiting for permission to appeal from the Supreme Court after a ‘unanimous and compelling judgment of the Court of Appeal told him in clear terms that he owed the tax’: https://caselaw.nationalarchives.gov.uk/ewca/civ/2023/626
Read more: Archer v. HMRC [2023] EWCA Civ 626