Key facts
- John Griffin, founder of Addison Lee, owes £20.5 million in UK taxes.
- A tribunal dismissed Griffin's claim to be treated as a non-domiciled resident.
- Griffin argued for Irish domicile due to his parents and emotional attachment to Ireland.
- The tribunal found Griffin had settled in England in every meaningful sense by April 5, 2013.
- Griffin's worldwide income from 2013 to 2020 is subject to UK tax rules.
- Griffin did not give evidence due to cognitive decline.
John Griffin, the founder of the taxi empire Addison Lee, has been ordered to pay £20.5 million in UK taxes after a tribunal rejected his claim to be treated as a non-domiciled resident. Griffin, who moved to London from Ireland at the age of nine, argued he should retain Irish domicile due to his heritage and strong emotional ties to the country.
However, the tax chamber tribunal, comprising judge Michaela Snelders and member Gill Hunter, ruled that by April 5, 2013, Griffin had settled in England in every meaningful sense. They stated England was where he had established his home, raised his family, built his business, accumulated wealth, and organized his personal, social, and professional life. His sentiments towards Ireland, while genuine, never translated into a definite intention to make it his permanent home.
The ruling pertains to the period after Griffin sold Addison Lee to private equity firm Carlyle Group in 2013 for a reported £300 million. HM Revenue and Customs challenged Griffin's self-assessment tax returns from 2013 to 2020, arguing that his domicile status should not exempt him from UK tax rates on foreign earnings kept offshore. The tribunal agreed with HMRC, finding that Griffin's brief stays in Ireland were inconsistent with preparations for permanent relocation.
Griffin's argument that his domicile should follow his father's, who emigrated from Ireland to England in 1935, was also dismissed. The tribunal accepted HMRC's position that Griffin's domicile status would have changed when his father's domicile of choice became England, which occurred before Griffin reached adulthood in 1963.
Griffin, who was knighted in 2024 for services to business and charity, did not provide evidence in person due to cognitive decline, a fact accepted by HMRC.