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Tax Case News

Alan Dolton Editor of Tolley's Tax Cases and Tolley's VAT Cases gives us the latest Tax Case News
LD Grace v HMRC (CA – 28 October)
The CA has directed that the case reported at [2009] STC 213 should be remitted to the First-tier Tribunal for rehearing. 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...

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