Dominic Lawrance & Catrin Harrison (Charles Russell Speechlys) examine the first reported judgment which makes it clear that the relief is there to prevent injustices arising from the prescriptive nature of the statutory residence test.
Day-counting is central to the statutory residence test (SRT). The general rule is of course that an individual is treated as being in the UK on a particular day if he/she is in the UK on that day at midnight (FA 2013 Sch 45 para 22(1)). However there are a number of qualifications to this. In particular there are several reliefs under which presence in the UK at midnight can be disregarded. One of these applies to presence in the UK due to exceptional circumstances beyond the individual’s control. It is this relief which was the focus of Taxpayer v HMRC [2022] UKFTT 133 (TC).
The relief applies to days on which:
the individual is...
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Dominic Lawrance & Catrin Harrison (Charles Russell Speechlys) examine the first reported judgment which makes it clear that the relief is there to prevent injustices arising from the prescriptive nature of the statutory residence test.
Day-counting is central to the statutory residence test (SRT). The general rule is of course that an individual is treated as being in the UK on a particular day if he/she is in the UK on that day at midnight (FA 2013 Sch 45 para 22(1)). However there are a number of qualifications to this. In particular there are several reliefs under which presence in the UK at midnight can be disregarded. One of these applies to presence in the UK due to exceptional circumstances beyond the individual’s control. It is this relief which was the focus of Taxpayer v HMRC [2022] UKFTT 133 (TC).
The relief applies to days on which:
the individual is...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
