The First-tier Tribunal refused the taxpayer’s application for the issue of his domicile to be determined at a preliminary hearing.  

On 29 March 2021, HM Revenue and Customs (HMRC) issued a discovery assessment in respect of the tax year 2013/14 (under the extended assessment timeframe in F(No 2)A 2017, Sch 18). The assessment was made on the basis that the appellant had acquired a domicile of choice within the UK by 2013/14 and was not eligible to be taxed on the remittance basis. The amount assessed was made on a ‘best judgment’ footing as the appellant had not provided HMRC with any details relating to his non-UK income. The appellant appealed against the assessment on the grounds that: (a) he had not acquired a domicile of choice within the UK; and (b) even if he had, the amount assessed (£9,924,960) was excessive because his overseas income in that year was approximately £50,000. 

On 1 March 2019, HMRC