Taxpayer on journey in and out of UK stays overnight at home doing nothing (no meetings/social activities/cinema visits etc). Family home is very near airport so this option is quicker and cheaper than staying at a hotel. Can this overnight stay be counted therefore as a transit day or does trip to taxpayer's own home always count as unrelated activity to the journey through the UK, thus making it count as one day for SRT.
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A day isn't spent in the UK
If P arrives in the UK as a passenger on that day, P leaves the UK the next day, AND between arrival and departure P does not engage in activities that are to a substantial extent unrelated to P's passage through the UK. FA 2013, Sch. 45, para 22(3).
Personally, I would say that going home, rather than staying at a hotel, stopped it being a mere "passing through" the UK, irrespective of how little was done there.
Agree
If P arrives in the UK as a passenger on that day, P leaves the UK the next day, AND between arrival and departure P does not engage in activities that are to a substantial extent unrelated to P's passage through the UK. FA 2013, Sch. 45, para 22(3).
Personally, I would say that going home, rather than staying at a hotel, stopped it being a mere "passing through" the UK, irrespective of how little was done there.
This too is my understanding.
Taxpayer's residence status if accompanied in an airport hotel
What would be the taxpayer's residence status if he were to stay in the airport hotel but be joined for the night by his UK resident wife/mistress/girlfriend (presumably not all three, or, at least, not all at the same time)?
Well...
... is he going to engage in activities that are to a substantial extent unrelated to his passage through the UK? I think he might!