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The appellant an Italian national worked for an American bank in London from 1990 to 1995. He then moved to Switzerland before returning to work in the UK in 1998.
A year later his terms of employment were changed from expatriate terms and conditions to a local UK contract of employment. In 2002 he bought a property in the UK for his family to live in.
In his 2001-02 self assessment tax return he claimed to be not ordinarily resident in the UK. HMRC said that he was ordinarily resident that year and that his earnings were taxable under Case I of Schedule E.
The taxpayer appealed contending that he had relied on booklet IR20 to self assess himself as resident but not ordinarily resident for 2001-02 and was therefore taxable under Case II. He said that he and his wife did not consider themselves as habitually...
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