The High Court dismissed the taxpayer’s judicial review claim against a decision made by HMRC on the taxpayer’s residence status under the double taxation agreement between the UK and Spain, as the nature and form of HMRC’s decision meant it was not amenable to judicial review.
The claimant was resident for tax purposes in both England and Spain under their respective domestic laws for the tax years 2006/07 to 2020/21 (inclusive). In those circumstances, the claimant’s treaty residence was to be determined by Article 4(2) of the UK-Spain double taxation agreement (DTA) using the three sequential ‘tie-breaker’ tests, failing which ‘the competent authorities of the Contracting States shall settle the question by mutual agreement’ (Article 4(2)(d)). The claimant claimed that an unlawful decision was made by HM 
