In S Megwa v HMRC (TC00796 – 29 November) a Nigerian (M) moved to the Irish Republic in 1999 and married an Irishwoman. In May 2001 he began working as a mariner based in Aberdeen. In February 2002 his wife moved to Aberdeen to join him. M claimed foreign earnings deduction on the basis that he had become resident and ordinarily resident in the UK from May 2001. HMRC accepted that M had become ordinarily resident in the UK from February 2002 but issued a ruling that he had not been ordinarily resident in the UK between May 2001 and February 2002 (and thus did not qualify for foreign earnings deduction). The First-Tier Tribunal dismissed M’s appeal against this decision finding that M ‘did not dwell permanently in the UK between May 2001 and February 2002 but returned to Ireland when on leave from his ship...
