DETERMINATION OF FACTS IN EARLIER TAX YEAR NOT BINDING

摘要

In Gulliver v Revenue and Customs [2017] UKFTT 222, Stuart Gulliver, group chief executive of HSBC, applied for a closure notice in respect of an enquiry that HMRC opened into his tax return for the year 2013-14. The enquiry was opened to consider whether he was domiciled in the UK for the relevant year. Gulliver argued that HMRC had previously determined in 2003 that he acquired a domicile of choice in Hong Kong and confirmed this in a letter to him. HMRC was 'stuck with' the consequences of that determination and queries raised by HMRC as to whether Gulliver did indeed acquire a domicile of choice in Hong Kong were simply not relevant.