Tuczka v HM Revenue and Customs: UTTC 16 Mar 2011

Ordinary residence – whether this requires an intention to reside permanently or indefinitely – whether intention to stay for only 2.5 years precludes finding of ordinary residence – role of appellate tribunal where First-tier Tribunal finds ordinary residence

Citations:

[2011] UKUT 113 (TCC), [2011] BTC 1706, [2011] STI 1340, [2011] WTLR 1099, [2011] STC 1438

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 13 September 2022; Ref: scu.440816