HMRC loses residency tax tribunal

Freelance journalist
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HMRC has won most of the important tribunal cases about taxpayer residency in the past few years. But all is not lost for taxpayers, advises Gabelle, after one taxpayer recently won a residency case involving a £29m dividend.

The case (James Glyn versus HMRC, TC03029, first-tier tribunal), concerned a taxpayer who, after tax advice, left the UK to become non-UK residence and subsequently received a sizeable dividend of £29m.

HMRC argued that Glyn remained UK resident during the period so that the dividend was subject to UK tax and said that he had not...

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HMRC should have known better than to tackle on obvious non-UK resident.

Under the new rules the taxpayer would very clearly be non-UK resident.

This case is quite a contrast to the Rumbelow case reported last week here.



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i disagree why am i wrong

under the SRT in my opnion he is resident as he has a poperty available for use  isnt that one of th etests or have i missed something

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The statutory residence tests only came into force on 6 April 2013 unless I am very much mistaken (as Murray Walker of Formula 1 fame might have phrased it)

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look at what you said

Under the new rules the taxpayer would very clearly be non-UK resident.

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UK passport
An additional test - UK passport, UK taxpayer?

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Day counting is not all

On the new day counting rules, he would definitely be non-resident. However, those only come into play once a person has made a break with the UK. The question at point is whether they did that.

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