Domicile issue must be heard separately from Sch 36 appeal

The taxpayer was born in Curaçao and has lived in the UK for at least 50 years. He claimed the remittance basis of taxation on the basis that he was not domiciled in the UK because he retained his domicile of origin in Curaçao. After enquiring into his self-assessment tax returns for the years 2014-15 to 2016-17 HMRC told the taxpayer that it considered he was domiciled in the UK and had not been entitled to claim the remittance basis. It asked informally for information about his worldwide income and gains which the taxpayer refused to provide. So HMRC issued notices under FA 2008 Sch 36 for the years under enquiry and for 2013-14 under the requirement to correct provisions in F (No 2) A 2017.

The taxpayer appealed against the notices saying the information was not ‘reasonably required’ because he was not domiciled...