The claimants said that they had ceased to be resident in the UK and therefore were no longer liable to be taxed here.
Keene LJ, Lloyd LJ, Hughes LJ
[2008] EWCA Civ 933
Bailii
England and Wales
Cited by:
Cited – Davies and Another, Regina (on The Application of) v HM Revenue and Customs CA 16-Feb-2010
The parties disputed the interpretation of a booklet issued by the Revenue (IR20) as it defined the phrase ‘ordinarily resident’. In particular the taxpayer complained of an unannounced change of practice made after they had arranged their lives . .
Lists of cited by and citing cases may be incomplete.
Updated: 30 September 2021; Ref: scu.272849