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 McCabe appealed arguing that the FTT erred in law in applying both the pre-2013 UK common law test of residence and the ‘tie breaker’ provisions found in the 1987...
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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 McCabe appealed arguing that the FTT erred in law in applying both the pre-2013 UK common law test of residence and the ‘tie breaker’ provisions found in the 1987...
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