A Taxpayer v HMRC

In A Taxpayer v HMRC [2025] EWCA Civ 106 (13 February) the Court of Appeal (CA) allowed the taxpayer’s appeal holding that she was non-UK resident in 2015/26 as a result of exceptional circumstances which meant that certain days of presence in the UK could be ignored in applying the statutory residence test.

The taxpayer’s 2015/16 tax return was completed on the basis of the taxpayer being non-resident. Following an enquiry HMRC maintained that the permissible number of days had been exceeded and the taxpayer was UK tax resident under the statutory residence test. In the taxpayer’s case the maximum number of days in the UK permitted was 45. She was in the UK at the end of 50 days but claimed that the additional days were covered...