In K McCabe v HMRC [2024] UKUT 280 (TCC) (12 September) the UT upheld the decision of the FTT that the taxpayer had remained UK-resident throughout a period in which he was also resident in Belgium.
The taxpayer M was the chief executive of a property development and investment group. On 4 April 2006 he moved to Belgium and over the following seven years he rented or bought living and office accommodation in Brussels and incorporated a Belgian personal service company to provide consultancy services to group members. He remained married and spent considerable time with his wife who did not move to Belgium (and she retained ownership of the UK family home). M moved to Belgium to develop the European business but also as part of tax planning intended to ensure that he would not be charged to CGT on a disposal of shares by remaining...
