A couple from Salford face a £600,000 tax bill after a tribunal found they were still UK residents despite moving to Portugal more than 10 years ago.
Stephen and Pauline Rumbelow left England after Mrs Rumbelow suffered a breakdown. The couple had hoped to spend their retirement in a villa they built for themselves in Silves, southern Portugal.
But a long-running dispute with HMRC [Rumbelow v commissioners for HMRC, TC03022] meant that they faced a tax bill of almost £600,000 (in income tax and capital gains tax) after a judge ruled that the UK farmhouse they owned remained "essentially a family home".
Stephen Rumbelow, who made his fortune in building and property development, was...