Income Tax – Residence – Whether Appellant Had Ceased To Be Resident In The UK – Application of UK-Belgium DTC – held – Appellant remained resident in the UK – application of COVI limb of tie-breaker resulted in Appellant being deemed to be resident in the UK and not Belgium – appeal dismissed
Citations:
[2022] UKFTT 356 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 11 November 2022; Ref: scu.682681