Tax Partner Hetal Sanghvi considers rising enquiries into an individual’s domicile, how case law may be applied in a defence and practical points to review.Hetal discusses how individuals relying on their non domicile position should review their affairs in light of increasing challenges from HMRC. HMRC has built momentum with a number of wins in recent domicile related cases, and Hetal explores how individuals can learn from this. She considers some recent changes for instance with regards to naturalisation, and how she used case law to successfully win a recent domicile challenge from HMRC.For further information regarding this topic please contact Hetal Sanghvi.

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