In D Farquhar v HMRC (TC00352 – 9 June) an individual (F) was employed as a merchant seaman. In August 2003 he began working for a Norwegian company. This employment continued until September 2005. HMRC issued assessments for 2003/04 to 2005/06 on the basis that he was resident in the UK in those years. F appealed contending that other taxpayers in similar employment had been accepted as non-resident.
The First-Tier Tribunal dismissed his appeal finding that F had kept his home in the UK and had not established a home elsewhere. He had visited the UK for 85 days in 2003/04 and 97 days in 2004/05. Accordingly as a matter of law he remained resident in the UK.
Judge Radford observed that F 'had produced evidence to show that he had not been treated in...
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In D Farquhar v HMRC (TC00352 – 9 June) an individual (F) was employed as a merchant seaman. In August 2003 he began working for a Norwegian company. This employment continued until September 2005. HMRC issued assessments for 2003/04 to 2005/06 on the basis that he was resident in the UK in those years. F appealed contending that other taxpayers in similar employment had been accepted as non-resident.
The First-Tier Tribunal dismissed his appeal finding that F had kept his home in the UK and had not established a home elsewhere. He had visited the UK for 85 days in 2003/04 and 97 days in 2004/05. Accordingly as a matter of law he remained resident in the UK.
Judge Radford observed that F 'had produced evidence to show that he had not been treated in...
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