The First-tier Tax Tribunal (ftt) has ruled that a rabbi who resided in the UK for most of his life, raised a family, and built up a property business in Manchester was UK-domiciled for tax purposes (Weis v HMRC, 2025 UKFTT 348 TC). He claimed he intended to make Israel his permanent home; however, the FTT found that a three-year period spent in Israel while he was a minor was insufficient to justify his claim to foreign domicile.
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