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Feedback on Grace and ordinary residence

Dear Sir
Enthused by the [case report on Grace v HMRC (No. 2) (TC000913) Tax Journal dated 11 February p 4] I downloaded the transcript of the Grace First-tier Tribunal decision.

In the course of her judgment Judge Mosedale opined that: ‘one can be resident but not ordinarily resident but it is not possible to be ordinarily resident but not resident.’

Is this really true? Take the case of someone who: up to 31 March 2010 had always lived and worked in the UK; in order to take up employment for a fixed term of 1 year and a week moved to a foreign country on 1 April 2010; and remained there until he returned to this country on 7 April 2011 on the conclusion of his contract.

I would argue that this person was not resident in the UK...

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