Dominic Lawrance and Catrin Harrison (Charles Russell Speechlys) consider the implications of the Court of Appeal judgment.
A Taxpayer v HMRC concerns the taxpayer’s residence status in 2015/16. In order to be non-UK resident for that year under the statutory residence test (SRT) the default position was that she could not spend more than 45 midnights in the UK over the course of the tax year. As a matter of fact she was in the UK at midnight on around 50 days; so by default she was UK resident. However the taxpayer took the position that the excess days should be disregarded by virtue of the exceptional circumstances relief in the SRT (FA 2013 Sch 45 para 22(4–6)). If that position was substantiated her days in the UK over the course of the tax year would not exceed the 45 day threshold and...
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Dominic Lawrance and Catrin Harrison (Charles Russell Speechlys) consider the implications of the Court of Appeal judgment.
A Taxpayer v HMRC concerns the taxpayer’s residence status in 2015/16. In order to be non-UK resident for that year under the statutory residence test (SRT) the default position was that she could not spend more than 45 midnights in the UK over the course of the tax year. As a matter of fact she was in the UK at midnight on around 50 days; so by default she was UK resident. However the taxpayer took the position that the excess days should be disregarded by virtue of the exceptional circumstances relief in the SRT (FA 2013 Sch 45 para 22(4–6)). If that position was substantiated her days in the UK over the course of the tax year would not exceed the 45 day threshold and...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
