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Tuczka v HMRC: the meaning of 'ordinarily resident'

Tuczka is one of two recent cases the other being Genovese v HMRC [2009] STC (SCD) 373 in which the taxpayer accepted that he was resident in the UK for the relevant period so that the only issue was whether he was also ordinarily resident in the UK in that period.

The facts

The facts were not in dispute. Dr Tuczka was an Austrian national who was born brought up educated and began working (as an investment banker) in Austria.

On 1 July 1997 he started working in London for SBC Warburg. Soon after starting at Warburgs he asked his girlfriend (who later became his wife) to join him in London.

Between July 1997 and May 1998 Dr Tuczka rented accommodation in London. On 20 February 1998 Dr Tuczka contracted to...

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