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Home truths

Emily Osborne and Sophie Brice summarise three key domicile cases heard in the UK First-tier Tribunal

Three First-tier Tribunal (FTT) judgments in domicile matters were handed down in 2023, in which His Majesty’s Revenue and Customs (HMRC) successfully challenged taxpayers' domicile status. The judgments demonstrate the FTT's cautious, at times bordering on sceptical, approach to evaluating domicile disputes.

In the 2024 UK Spring Budget, the government announced its intention to overhaul the existing ‘non-dom’ regime by abolishing the current remittance basis of taxation for UK-resident non-domiciliaries and removing domicile as a factor to determine liability for income tax, capital gains tax and inheritance tax. Instead, the government has proposed a move to a residence-based system from 6 April 2025. Despite these proposed changes, the principles outlined in the three FTT judgments remain relevant to taxpayers who are relying on non-UK domiciled status.



The first of the three judgments is Coller v HMRC,[1] where the FTT considered the domicile positions of Coller and his parents, John and Sylvia. John, aged 20, fled his native Austria to escape Nazi persecution. He moved with his parents to England in 1938. Sylvia was born and raised in Ireland, settling in England in the 1950s. Coller, who was born in London, relied on a non-UK domicile of origin to claim the remittance basis of taxation.

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