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Alan Dolton Editor of Tolley's Tax Cases and Tolley's VAT Cases gives us the latest Tax Case News
HMRC v Grace (Ch D — 11 November)
 
The Ch D has allowed the Revenue's appeal against Special Commissioners' decision no 663 summarised at 2008 SSCD 551. An airline pilot (G) had been born in South Africa in 1952. His parents had moved to Kenya when he was a child and he had become a naturalised British citizen. He moved to the UK in 1986 and began to work for a British airline (which was subsequently taken over by British Airways). He purchased a house in Horley near Gatwick Airport. In 1997 he...

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