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LD Grace v HMRC (No 2)

In LD Grace v HMRC (No 2) (TC00913 – 1 February) an airline pilot (G) had been born in South Africa in 1952. His parents had moved to Kenya when he was a child and he had become a naturalised British citizen. He moved to the UK in 1986 and began to work for a British airline (which was subsequently taken over by British Airways). He purchased a house in Horley near Gatwick Airport. In 1997 he bought a house in Cape Town. He continued to work for British Airways and to own the house in Horley where he stayed for about two or three days before and after long-haul flights to and from the UK. The Revenue issued a determination that he had continued to be resident and ordinarily resident in the UK from 1997/98 to 2002/03 inclusive. G appealed contending that he had...

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