The residence and domicile status of an individual is of paramount importance when assessing their liability to UK taxation.  Currently, neither residence nor domicile are defined effectively in the UK taxes acts and as a consequence an individual’s status can only be determined by undertaking an in-depth analysis of their circumstances and assessing this in the context of case law: recent case law has exemplified the extent to which HMRC go when consdiering an individual's tax status.

At HOTCHKISS we have significant experience in assessing the residence and domicile status of clients and this then forms the basis for assessing the individual’s liability to UK tax.