Addison Lee founder loses tax fight

John Griffin, 84, must pay £20.5m in back taxes after a UK tribunal rejected his claim to be non-dom, allowing him to avoid UK tax on foreign earnings.

Griffin's Irish heritage argument

Born to Irish parents in 1942, Griffin briefly lived in Ireland before moving to London at age nine. He argued his domicile should be Ireland, saying he was 'besotted with Ireland' and always considered himself Irish.

“I was and am besotted with Ireland, infatuated with Ireland. I believe that I have always been and am Irish.”

The tribunal's ruling

Judges found Griffin had 'settled in England in every meaningful sense' by 2013, having raised his family in Hertfordshire, built his taxi empire there, and accumulated his wealth in London since founding Addison Lee in 1975.

“England was where he had established his home, raised his family, built his business, accumulated his wealth and organised his personal, social and professional life.”

Eight nights in Ireland

The tribunal noted Griffin spent only eight nights in Ireland in 2015, one of the years he claimed to be domiciled there, ruling this was 'inconsistent with someone seriously preparing for permanent relocation'.

Domicile law and inheritance

Griffin argued his domicile should follow his father Jack's, who came from Ireland to England in 1935. UK law allows children to inherit their father's domicile, but HMRC argued Jack's domicile had changed to England before Griffin turned 21.

The £300m Addison Lee sale

The ruling covers the period after Griffin sold Addison Lee to private equity firm the Carlyle Group in 2013 for a reported £300m, when non-dom status would have saved him millions in taxes on foreign earnings.

Non-dom status abolished

The ruling comes after the UK government scrapped non-dom status in April 2025, ending a tax benefit that allowed wealthy residents to avoid UK tax on foreign income. Griffin did not attend the tribunal due to cognitive decline.