Trusts and Estates
Henderson and Ors v HMRC [2017] UKFTT 556 (TC)
The appellants were the four children of Nicholas Henderson. They appealed under s42 of the Income Tax (Earnings and Pensions
Act) 2003 and s207 of the Income and Corporation Taxes Act 1988, against HMRC determinations that they had all been domiciled
in the UK since their birth.