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Relying on domicile ‘rulings’ – sensible or dangerous?

25 Apr 2017

Domicile HSBC Group Chief Executive loses appeal regarding closure notice into his tax affairs see here.

This case is particularly relevant regarding so-called rulings regarding domicile and means effectively HMRC are not necessarily bound by them for later tax years and can re=open enquiries and be able to use their powers of enquiry to establish whether their preliminary views of domicile were in fact correct when considering such later tax years.

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