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PETER VAINES discusses whether we have reached the end of the road for ordinary residence
KEY POINTS
- What factors determine ordinary residence status?
- A recap of the case of Genovese v HMRC.
- The facts of Tuczka v HMRC.
- The decision in Genovese is now considered to be wrong.
- Property purchase and the taxpayer’s purpose.
Recent cases on ordinary residence have been few and far between. For years we have relied on the guidance set out in IR20 (Residents and non-residents liability to tax in the United Kingdom) and for good measure there is the celebrated case of Barnet London Borough Council v Shah [1983] 2 AC 309 which is generally regarded as the last word on ordinary residence.
Last year we had some more up-to-date guidance on the matter from the Special Commissioners in Genovese v HMRC [2009] SSCD 373 (SpC 741) and now...
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