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Straight bat

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06 May 2008 / Mike Truman
Issue: 4157 / Categories: Comment & Analysis , Residence & domicile
At last, a BA pilot is held to be non-resident. MIKE TRUMAN explains how playing a straight bat on a sticky wicket led to victory

KEY POINTS

  • Residence cases must be viewed holistically
  • Was Grace the reason why the day counting proposals changed from the PBR?
  • Could Mr Grace have claimed transit relief?

The problem with the two recent residence cases of Shepherd and Gaines-Cooper is that neither of the individuals concerned seems to have been seen as totally convincing by the tribunal hearing their cases.

The exact state of the relationship between Mr Shepherd and his wife and the number of nights he spent at the family home came under some scrutiny; and in Gaines-Cooper according to the decision 'much of the oral evidence of the Appellant was digressive and discursive and unsupported by any documents'.

It was therefore not entirely surprising when the taxpayers lost.

However the Special Commissioners' case of Grace v Revenue and Customs (SpC 663)...

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