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Weis v HMRC

Domicile cases always make interesting reading for the light that they shed on a person’s family history. Here the taxpayer, a Rabbi, had been born in the UK in 1949 in Manchester to a father who had been born in Eastern Europe but had come to the UK in 1938. The father had acquired British nationality in 1948. He subsequently, after his son’s birth, emigrated to the US.

The taxpayer would, as a matter of law, have taken his father’s domicile at the date of his birth, so much of the appeal was taken up with a review his father’s domicile. Given that the events in question took place a very long time ago there was a limited amount of evidence about this before the tribunal. Notably, however, the evidence that was given by the taxpayer was largely disregarded by the tribunal on the basis that it was ‘self-serving’ and not backed up by documentary support.

The tribunal had little difficulty in deciding that the taxpayer’s father had established