Grace is returned to First-tier Tribunal

A high-profile residence case will once again be heard by the First-tier Tribunal, after it was referred back by the Court of Appeal.

A final decision in CRC v Grace was expected this week, but instead the three judges ruled that there was room for doubt as to the proper conclusion to be drawn from the facts.

However, Lord Justice Lloyd, giving the decision for the court, agreed with the High Court’s decision from last November that special commissioner Dr Nuala Brice had misdirected herself when ruling in January 2008 on the case, which concerns a long-haul airline pilot with British citizenship and a home in Cape Town.

The Court of Appeal’s judgement and its possible consequences will be covered in detail by Mike Truman in next week’s Taxation.

We also hope to provide daily only reports from the Gaines-Cooper residence case, which is scheduled to be scrutinised by appeal judges on either Tuesday 3 November or Wednesday 4 November, after the taxpayer successfully pursued a judicial review application to be heard.

Categories: News , Residence & domicile