Farquhar v Revenue and Customs: FTTTx 20 May 2010

Residence – taxpayer merchant seaman in full time employment abroad- whether his trips to the UK between voyages made him UK resident-whether he could rely on the fact that HMRC had treated him differently to other taxpayers in exactly the same position- whether he could rely on an extra statutory concession

[2010] UKFTT 231 (TC)
England and Wales

Income Tax

Updated: 30 November 2021; Ref: scu.422224