In PG Turberville v HMRC (TC00381 – 8 March) the appellant (T) had been born in Scotland in 1951. He lived and worked in the UK until 1979 when he began to work for an international oil company (S). He retained ownership of a house in the UK and was posted back to the UK in February 1997. He left S in October 1998 and in 2001 he accepted a three-year contract to work in the USA with effect from 1 July. However he was made redundant in October 2002. In December 2002 he leased a property in Monaco. During 2002/03 he spent a total of 140 days in the UK 22 of which were attributable to the death of his mother. HMRC issued a determination that T was ordinarily resident in the UK for both 2001/02 and 2002/03. T...
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In PG Turberville v HMRC (TC00381 – 8 March) the appellant (T) had been born in Scotland in 1951. He lived and worked in the UK until 1979 when he began to work for an international oil company (S). He retained ownership of a house in the UK and was posted back to the UK in February 1997. He left S in October 1998 and in 2001 he accepted a three-year contract to work in the USA with effect from 1 July. However he was made redundant in October 2002. In December 2002 he leased a property in Monaco. During 2002/03 he spent a total of 140 days in the UK 22 of which were attributable to the death of his mother. HMRC issued a determination that T was ordinarily resident in the UK for both 2001/02 and 2002/03. T...
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