- FTT rules minors are domiciled in UK (Henderson v HMRC)
- Original news
- What was the background to this case?
- What were the issues?
- What did the tribunal decide, and why?
- To what extent is the judgment helpful in clarifying the law of domicile?
- To what extent is the judgment helpful in clarifying the law of evidence in domicile cases?
- Would it have made any difference if the question of domicile had not had any UK tax implications?
- Is there any difference in the approach of tax and non-tax tribunals to the question of domicile?
- Are there still any unresolved issues practitioners will need to watch out for?
Private Client analysis: The First-Tier Tribunal’s (FTT) ruling in the case of Henderson v HMRC is examined by Eesha Arora, senior associate at Maurice Turnor Gardner. The appellants in the case were four minor siblings who appealed against HMRC’s determination that they had been domiciled in the UK since birth, despite the fact that their grandfather had been domiciled in Brazil at the time of their father’s birth in Brazil.
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