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N Ogden v HMRC

In N Ogden v HMRC (TC01077 – 20 April) a company director (O) had lived in Jersey since 1988. In 2002 his son became seriously ill and was admitted to hospital in the UK. In October 2002 he was dismissed from his directorship following a change of company ownership and received a substantial termination payment. He did not include this on his tax return.

HMRC issued an amendment charging tax on it and O appealed accepting that he had spent more than 183 days in the UK in 2002/03 but contending that he had only done so because of his son’s illness and that he should not be treated as resident in the UK.

The First-tier Tribunal rejected this contention and dismissed his appeal.

Why it matters: The Tribunal upheld the established principle that someone who...

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