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...
