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Sir John Griffin ordered to pay £20.5m tax after losing non-dom battle
Sir John Griffin, the founder of private hire operator Addison Lee, has been ordered to pay more than £20.5 million in additional tax following a ruling by the First-tier Tribunal (Tax Chamber). The tribunal dismissed Griffin’s appeal against HM Revenue and Customs (HMRC) assessments for the tax years 2013/14 to 2019/20.
Griffin had claimed non-domiciled status, arguing that his primary domicile was Ireland due to his emotional connection to his parents’ birthplace. However, judges Michaela Snelders and Gill Hunter ruled that Griffin was domiciled in England and Wales throughout the period in dispute. The tribunal found that by April 2013, Griffin had settled in England in every meaningful sense, having established his career, raised his family, and built his business there.
The ruling covers a period that includes the 2013 sale of his majority shareholding in Addison Lee to the Carlyle Group for a reported £300 million. While the tribunal acknowledged Griffin’s deep affection for Ireland, it concluded these sentiments did not constitute a sufficiently definite intention to make Ireland his permanent home for tax purposes.
Entities
Addison Lee · Carlyle Group · First-tier Tribunal (Tax Chamber) · HM Revenue and Customs · Sir John Griffin