Member Since: 11th Aug 2013
3rd Dec 2013
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)
2nd Dec 2013
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.
22nd Nov 2013
The property developer who lost his case would been better off paying fees to a tax consultant who is familiar with the residence and ordinary residence rules that applied until 5th April 2013.
Without a full-time employment abroad and having accommodation permanently available in the UK for his own use whenever he and his wife returned from Portugal probably meant that he was resident in both countries in the tax years in question. I wonder if he declared his income to the Portuguese Tax Department.
I live abroad but do not own a house in the UK even though I pop back from time to time to see the grandchildren. The new statutory tests from 6th April 2013 are interesting and will make life more certain for some people as everyone will fit into a defined category.
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