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Reviewing the Upper Tribunal decision in Tuczka
KEY POINTS
- A brief summary of the circumstances of the case.
- The lack of a statutory test of ordinary residence.
- Determining the taxpayer’s intention.
- The difference between residence and ordinary residence.
- Current practice and possible future changes.
The Upper Tribunal has upheld the First-tier Tribunal’s decision that Dr Tuczka an Austrian banker became ordinarily resident in the UK in the year following his arrival in the UK (Tuczka v HMRC [2011] UKUT 113).
Dr Tuczka came to London to work in July 1997. He intended to return to Austria after two and a half years but his planned departure was delayed due to employment-related circumstances.
Dr Tuczka claimed to be non-resident in the year that he arrived (1997/98) resident but not ordinarily resident for the next three...
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