Tuczka v HMRC: the meaning of 'ordinarily resident'

Aparna Nathan

Tuczka is one of two recent cases, the other being Genovese v HMRC [2009] STC (SCD) 373, in which the taxpayer accepted that he was resident in the UK for the relevant period so that the only issue was whether he was also ordinarily resident in the UK in that period.

Tuczka is one of two recent cases the other being Genovese v HMRC [2009] STC (SCD) 373 in which the taxpayer accepted that he was resident in the UK for the relevant period so that the only issue was whether he was also ordinarily resident in the UK in that period.

The facts

The facts were not in dispute. Dr Tuczka was an Austrian national who was born brought up educated and began working (as an investment banker) in Austria.

On 1 July 1997 he started...

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The facts

The facts were not in dispute. Dr Tuczka was an Austrian national who was born brought up educated and began working (as an investment banker) in Austria.

On 1 July 1997 he started...

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: