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Tuczka v HMRC: the meaning of 'ordinarily resident'

5 May 2011
Card image Aparna Nathan

Tuczka is one of two recent cases, the other being Genovese v HMRC [2009] STC (SCD) 373, in which the taxpayer accepted that he was resident in the UK for the relevant period so that the only issue was whether he was also ordinarily resident in the UK in that period.

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