Aubrey Weis v The Commissioners for HMRC

Aubrey Weis v The Commissioners for HMRC

The Tribunal found that the Appellant's domicile of origin/dependence was England, as his father had acquired a domicile of choice in England prior to the Appellant reaching majority. The Appellant did not acquire a domicile of choice in Israel, and his life and intentions demonstrated a settled and permanent home in England throughout the relevant period. The appeal was dismissed as the Appellant was domiciled in England for tax purposes.

Parties
Appellant: Aubrey Weis; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
25 March 2025
Procedural Posture
Tax Appeal / Judgment After Full Hearing
Outcome
Appeal dismissed
Legal Topics
Domicile, Income Tax, Remittance Basis, Burden of Proof
Tax Law Domicile Income Tax Remittance Basis Burden of Proof

Case Brief

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Parties

Aubrey Weis

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Judgment After Full Hearing

Legal Issues

  1. 1 Whether the Appellant's domicile of origin/dependence was England during the relevant tax years
  2. 2 Whether the Appellant acquired a domicile of choice in Israel
  3. 3 Whether the Appellant subsequently acquired a domicile of choice in England

Ratio Decidendi

The Tribunal found that the Appellant's domicile of origin/dependence was England, as his father had acquired a domicile of choice in England prior to the Appellant reaching majority. The Appellant did not acquire a domicile of choice in Israel, and his life and intentions demonstrated a settled and permanent home in England throughout the relevant period. The appeal was dismissed as the Appellant was domiciled in England for tax purposes.

Court Disposition

Appeal dismissed

Orders

  • The appeal is dismissed.