In A Mackay v HMRC[2017] UKFTT 441 (24 May 2017) the FTT found that the taxpayer had been ordinarily resident in the UK despite being born in Australia and intending to return there.
Mr Mackay was born in Australia and had worked in various countries predominantly in Asia although his wife and children lived in London. The first issue was whether Mr Mackay had been ordinarily resident in the UK when he had lived there between December 2004 and October 2007. The FTT observed that in determining what is ordinary settled or regular at any time in a tax year the pattern of life or long term intentions were not relevant; but what did matter were the habits and purpose at that particular time. On this basis the FTT found that Mr Mackay had been ordinarily resident in the...
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In A Mackay v HMRC[2017] UKFTT 441 (24 May 2017) the FTT found that the taxpayer had been ordinarily resident in the UK despite being born in Australia and intending to return there.
Mr Mackay was born in Australia and had worked in various countries predominantly in Asia although his wife and children lived in London. The first issue was whether Mr Mackay had been ordinarily resident in the UK when he had lived there between December 2004 and October 2007. The FTT observed that in determining what is ordinary settled or regular at any time in a tax year the pattern of life or long term intentions were not relevant; but what did matter were the habits and purpose at that particular time. On this basis the FTT found that Mr Mackay had been ordinarily resident in the...
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