The Upper Tribunal’s decision in McCabe shows how difficult it can be to challenge findings of fact when confronted with multi-factorial tests, writes Oliver Marre (5 Stone Buildings).
After the October Budget clarifies the forthcoming changes to the taxation of foreign domiciliaries it is likely that more taxpayers will seek to rely on relief under double tax conventions (DTCs). The decision of the Upper Tribunal in McCabe v HMRC [2024] UKUT 280 (TCC) provides some timely assistance in how treaty residence should be approached. HMRC had assessed Mr McCabe on the basis that he was both UK resident and UK treaty resident in the tax years 2007/08 and 2008/09. They successfully defended their assessments before the First-tier Tribunal. Mr...
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The Upper Tribunal’s decision in McCabe shows how difficult it can be to challenge findings of fact when confronted with multi-factorial tests, writes Oliver Marre (5 Stone Buildings).
After the October Budget clarifies the forthcoming changes to the taxation of foreign domiciliaries it is likely that more taxpayers will seek to rely on relief under double tax conventions (DTCs). The decision of the Upper Tribunal in McCabe v HMRC [2024] UKUT 280 (TCC) provides some timely assistance in how treaty residence should be approached. HMRC had assessed Mr McCabe on the basis that he was both UK resident and UK treaty resident in the tax years 2007/08 and 2008/09. They successfully defended their assessments before the First-tier Tribunal. Mr...
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:
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