In J Oppenheimer v HMRC [2022] UKFTT 112 (TC) (24 March 2022) the FTT allowed the taxpayers appeal on the basis that he had a habitual abode in South Africa and was treaty resident in South Africa for the tax years in dispute when applying the Republic of South Africa/UK double tax treaty 2002 article 4 as amended by the 2010 protocol.
HMRC raised closure notices/assessments on Mr Oppenheimer for a number of tax years on the basis that he was treaty resident in the UK during the period 2 April 2010 to 5 April 2017. The tax at stake was over £10m.
Mr Oppenheimer appealed. He did not dispute that he was resident and ordinarily resident in the UK in the early years and subsequently UK resident under the statutory residence test. The basis for the appeal was his contention that on a proper...
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In J Oppenheimer v HMRC [2022] UKFTT 112 (TC) (24 March 2022) the FTT allowed the taxpayers appeal on the basis that he had a habitual abode in South Africa and was treaty resident in South Africa for the tax years in dispute when applying the Republic of South Africa/UK double tax treaty 2002 article 4 as amended by the 2010 protocol.
HMRC raised closure notices/assessments on Mr Oppenheimer for a number of tax years on the basis that he was treaty resident in the UK during the period 2 April 2010 to 5 April 2017. The tax at stake was over £10m.
Mr Oppenheimer appealed. He did not dispute that he was resident and ordinarily resident in the UK in the early years and subsequently UK resident under the statutory residence test. The basis for the appeal was his contention that on a proper...
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