Damiano Sogaro and Gideon Sanitt (Macfarlanes) review recent litigation on the tribunal's role in determining domicile issues when considering challenges to an enquiry or to information notices.
Clients are justified feeling some confusion when their English lawyer explains the meaning of ‘domicile’ under English law. Domicile does not mean nationality. It does not mean residence (despite sounding similar to the terms in French Italian Spanish Catalan etc.)....
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Damiano Sogaro and Gideon Sanitt (Macfarlanes) review recent litigation on the tribunal's role in determining domicile issues when considering challenges to an enquiry or to information notices.
Clients are justified feeling some confusion when their English lawyer explains the meaning of ‘domicile’ under English law. Domicile does not mean nationality. It does not mean residence (despite sounding similar to the terms in French Italian Spanish Catalan etc.)....
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes: