Market leading insight for tax experts
View online issue

H Arthur v HMRC

In H Arthur v HMRC [2017] EWCA Civ 1756 (3 November 2017) the Court of Appeal found that an individual had been ordinarily resident in the UK even though he had spent limited periods of time in the UK.

Mr and Mrs Arthur married in Ghana in 2008. At the time Mrs Arthur was living in Runcorn Cheshire and her husband in Ghana. She visited him there in August 2009 and became pregnant with their first child who was born in April 2010 when Mr Arthur joined his wife in Runcorn for a few weeks. He then came back to the UK in October 2010 and was employed there from November 2010 to May 2011 when he was made redundant. In June 2011 their second child was born. Mr Arthur stayed in the UK until March 2012 when having been...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.