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:
Jurisdiction:
England and Wales
Income Tax
Updated: 13 September 2022; Ref: scu.440816