Upper Tribunal takes robust view of exceptional circumstances for statutory residence test.
In HMRC v A Taxpayer[2023] UKUT 182 (TCC) (28 July 2023) the Upper Tribunal (UT) overturned the decision of the First-tier Tribunal (FTT) allowing HMRC’s appeal. It held that the taxpayer had not been prevented from leaving the UK and the...
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Upper Tribunal takes robust view of exceptional circumstances for statutory residence test.
In HMRC v A Taxpayer[2023] UKUT 182 (TCC) (28 July 2023) the Upper Tribunal (UT) overturned the decision of the First-tier Tribunal (FTT) allowing HMRC’s appeal. It held that the taxpayer had not been prevented from leaving the UK and the...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
