Jurisdiction(s):
United Kingdom

England and Wales High Court allows out-of-time judicial review against HMRC: legitimate expectation from domicile decision/correspondence and factors for extending time (Aubrey Weis v HMRC)

Published on: 07 October 2025

Published by a LexisNexis Tax expert

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Aubrey Weis v HMRC [2025] EWHC 2479 (Admin)

In May 2019, HMRC determined that the taxpayer was domiciled in the UK for the period 2005 to 2013 and accordingly amended his returns for those years to assess UK tax on his worldwide income and gains. He had submitted the returns asserting an Israeli domicile, saying he relied on a written HMRC decision from November 2000 and later correspondence indicating that HMRC had accepted that position. He asked for the amendments to be reviewed by an independent HMRC officer. The officer confirmed the amendments, prompting an appeal to the First-tier Tax Tribunal (FTT). In March 2025, the FTT rejected the appeal, holding that the taxpayer had chosen a UK domicile before 2005: see [2025] UKFTT 348 (TC). That outcome followed a failed attempt to resolve the dispute through ADR and formal complaints made to HMRC and the Adjudicator’s Office. In June 2024, after lodging those complaints and the FTT appeal, but prior to the FTT hearing, the taxpayer issued a claim for judicial review in the High Court. Unlike the FTT appeal, which turned on where the taxpayer was domiciled, the judicial review claim challenged the lawfulness of HMRC’s conduct. The...

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