Income Tax – Whether the Respondent had ceased to be non-resident before the tax year 2005-2006 – Retention of the Respondent’s home in the UK to which he returned on a number of occasions during the year – Whether the First-tier Tribunal had made findings of fact justified by the evidence – Whether the First-tier Tribunal ( [2013] UKFTT 645 (TC) ) had applied the correct tests as a matter of law – Appeal allowed and case remitted to First-tier Tribunal for re-hearing
References: [2015] UKUT 551 (TCC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 16 October 2020; Ref: scu.558945 br>