Jeremy Coller v The Commissioners for HMRC
Decision date: 28 March 2023
Neutral citation: [2023] UKFTT 212 (TC)
Overall AI summary confidence: high
Short overview
This short overview is intended to summarise the case, issues and outcome so far as they are supported by the judgment.
AI confidence in this short overview: high
This appeal concerned the domiciles of John, Sylvia and Jeremy Coller for inheritance tax purposes, with HMRC arguing each had acquired an English domicile of choice by key dates. The tribunal applied established domicile law and found HMRC discharged its burden: John had an English domicile of choice by 17 May 1958 (and by his death 31 August 1968), Sylvia by 17 May 1974, and Jeremy by 5 April 2012, so the appeal was dismissed.
Ratio decidendi
This summary is intended to identify the ratio decidendi, meaning the legal reasons for deciding and the binding part of the decision.
AI confidence in this ratio decidendi summary: high
The tribunal applied the settled test that a domicile of choice requires both residence and a settled intention to reside permanently and indefinitely, with long residence and deep domestic, commercial and social roots forming strong evidential support; it also held that contemporaneous objective conduct and evidence must test any declared intentions, especially post‑hoc statements by interested witnesses.
Obiter dicta
This summary is intended to identify obiter dicta, meaning observations made by the way that were not necessary to deciding the case and are not binding.
AI confidence in this obiter dicta summary: medium
The tribunal observed that expressed wishes to retire abroad based on holidaying or language facility may be little more than "pipe dreams" absent substantive attachments, and that a failure to act on stated intentions to return to an origin (for example opportunities to do so) is a relevant indicator against those stated intentions—points treated as persuasive but not strictly determinative.