A 'stark reminder' HMRC has changed its approach to domicile of choice

The base line parameters around domicile are well known in the industry, and yet HMRC's new approach poses a threat to those relying on their domicile position more and more so. We have seen HMRC, dare we say, almost easily win some recent cases; Henkes v HMRC , Coller v HMRC and more recently Shah vs HMRC, says Hetal Sanghvi, tax partner at Edwin Coe. In a briefing note on 7 November, she said it is widely accepted that the burden of proof is on HMRC to prove an individual has acquired a domicile of choice in England, where one asserts that they have retained their domicile of origin (a...