In A and S Peck v HMRC [2017] UKFTT 770 (23 October 2017) the FTT found that a couple had retained their UK residence even though they had spent less than 90 days a year in the UK.
Mr and Mrs Peck had moved from the UK to Monaco in March 2006. They had returned their NHS medical cards removed themselves from their GP practice in the UK surrendered their UK driving licences and sold their PEPs and ISAs. They had obtained Monaco driving licences and registered with a doctor dentist and cardiologist in Monaco. They had both Monaco and UK bank accounts and credit cards. Since their departure they had visited the UK staying at their previous home between 68 and 88 nights a year. The issue was whether they had ceased to be UK resident.
The FTT found that before April 2006...
