Residence and domicile in the firing line. Tax case report. By Nichola Ross Martin
Do you remember the case of Shepherd v. HMRC  STC (SCD) 644? This was the residence case concerning a long haul airline pilot, in which the special commissioner Dr Brice, ignored HMRC’s guidance on 'the 90 day rule', as detailed in the publication “IR 20 Residents and Non-Residents – Liability to tax in the United Kingdom”.
The commissioner preferred the tried and tested method of looking at case law and of course statute.