Taxpayer v HMRC is the first reported judgment on the statutory residence test, and it focuses on the relief within that test for days spent in the UK due to exceptional circumstances. On this topic, the case is exceptionally useful. The tribunal held, inter alia, that the relief for ‘exceptional circumstances’ must not be construed more narrowly than the statutory wording requires. Furthermore, an individual may be prevented from leaving the UK, within the meaning of the rule, not only where leaving the UK would be physically impossible or would require the breach of legal obligations such as obligations to care for minor children, but also where the individual is kept in the UK by an obligation of conscience.
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Taxpayer v HMRC is the first reported judgment on the statutory residence test, and it focuses on the relief within that test for days spent in the UK due to exceptional circumstances. On this topic, the case is exceptionally useful. The tribunal held, inter alia, that the relief for ‘exceptional circumstances’ must not be construed more narrowly than the statutory wording requires. Furthermore, an individual may be prevented from leaving the UK, within the meaning of the rule, not only where leaving the UK would be physically impossible or would require the breach of legal obligations such as obligations to care for minor children, but also where the individual is kept in the UK by an obligation of conscience.
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