Frost (Inspector of Taxes) v Feltham: 1981

A ‘residence’ is a place where somebody lives. ‘Residence’ was used as part of the definition of the word ‘resident’.

Judges:

Nourse J

Citations:

[1981] 1 WLR 452

Jurisdiction:

England and Wales

Cited by:

CitedWilliams v Horsham District Council CA 21-Jan-2004
The taxpayer owned a cottage where he now lived in retirement. He had been a headmaster at a public school, and had been required to live in the house provided. He sought to assert that the school house had been his main residence and that he was . .
Lists of cited by and citing cases may be incomplete.

Rating

Updated: 25 November 2022; Ref: scu.194063