A Taxpayer v Revenue and Customs: FTTTx 19 Apr 2022

Income tax – residence – appellant exceeding 45 days in the UK – whether appellant would not be present at the end of the day but for exceptional circumstances beyond her control which prevented her from leaving the UK – paragraph 22 Schedule 45 FA 2013

Citations:

[2022] UKFTT 133 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 10 June 2022; Ref: scu.677939