Non-dom tax disputes- do witness statements matter?
Whatever emerges after next year’s General Election, there will be disputes around UK tax domicile claims for years to come. However, the approach taken by the Courts towards witness evidence in tax disputes has already changed, and so therefore must the advice given to clients.
Strange then, that many advisers persist in old style domicile statements. These days, Courts are more likely to base findings on inferences drawn from the documentary evidence rather than witness testimony.
For more, and why Tina Turner got it right, see our recent article in ThoughtLeaders4 here.