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 circumstances were not ‘exceptional’ as provided for in the legislation. The test is an entirely objective one and objectively commonplace circumstances do not become ‘exceptional’ by adding a moral obligation (such as the taxpayer’s decision to care for her sister as was the case here).
Due to the personal nature of the circumstances the case report was anonymised.
The 2025/16 tax return was completed on the basis of the taxpayer being non-resident. Following enquiry HMRC maintained that the permissible number of days had been exceeded and...
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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 circumstances were not ‘exceptional’ as provided for in the legislation. The test is an entirely objective one and objectively commonplace circumstances do not become ‘exceptional’ by adding a moral obligation (such as the taxpayer’s decision to care for her sister as was the case here).
Due to the personal nature of the circumstances the case report was anonymised.
The 2025/16 tax return was completed on the basis of the taxpayer being non-resident. Following enquiry HMRC maintained that the permissible number of days had been exceeded and...
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:
