Jurisdiction(s):
United Kingdom

Carulla Font v HMRC: High Court holds HMRC’s MAP‑stage UK–Spain DTA residence view not amenable to judicial review; MAP agreements bind only if taxpayer consents; permission refused

Published on: 24 November 2025

Published by a LexisNexis Tax expert

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Article summary

Jordi Carulla Font v HMRC [2025] EWHC 3057 (Admin)

The taxpayer applied for permission to bring judicial review proceedings against an HMRC decision about his residence status under the UK–Spain DTA. In a letter dated 27 September 2024 (the ‘Decision’), HMRC concluded that the claimant was treaty resident in Spain for the years 2009–10 to 2015–16, and treaty resident in the UK for 2016–17 to 2020–21. That marked a departure from HMRC’s earlier stance that he was treaty resident in the UK throughout the relevant period. He argued that the shift frustrated legitimate expectations and was vitiated by errors of law in applying the DTA tie‑breaker rules, notably the centre of vital interests (COVI) and habitual abode criteria. The judge first addressed timeliness. He decided the claim was not out of time: although an email of 21 June 2024 set out HMRC’s preliminary conclusions, later correspondence and dialogue showed, additional exchanges indicated, and communications evidenced the same...

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