FTTTx Income Tax – Whether the Appellant was non-UK resident in the tax year 2005-2006 – retention of the Appellant’s established home in the UK to which the Appellant returned on a number of occasions (often then having traditional Jewish ‘Friday night dinners’ with his and his wife’s son and daughter) – whether the Appellant had established a ‘definite break’ at the point of his contended acquisition of non-UK residence – whether the Appellant’s retained UK house remained a habitual abode for a settled purpose – Appeal allowed
[2013] UKFTT 645 (TC)
Bailii
England and Wales
Income Tax
Updated: 12 November 2021; Ref: scu.518611