HMRC have a history of introducing detailed statutory definitions whenever case law in an area gets too complex or contentious.
Sometimes those definitions work well in practice. Sometimes they do not.
The definition of ‘scheme of reconstruction’ introduced by FA 2002 is a good example of the tension: like Marmite some people love it and some hate it.
In practical terms the residence status of individuals has for many years been governed by two sources: some high-level statements made in ancient case law dating back to the 1920s and one...
