Forced return

Our clients are a husband and wife Mr and Mrs A. Mrs A left the UK to work in Hong Kong in January 2007

and returned in January 2008. Although she was outside the UK for a full year she was not outside the UK

for a full tax year and therefore she remained resident in the UK throughout and is taxable on worldwide

income.
Her husband Mr A left the UK to work in Hong Kong in July 2006 and returned in January 2008. Again he was

not outside the UK for a complete tax year and therefore remains resident. However he states they only

returned in January 2008 because his father was seriously ill and died a couple of months later. They have

both remained in the UK since January 2008.
The husband has suggested that as they would not have returned to...