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The appellant a Jersey resident appealed against an amendment concerning his residence status to his tax return by HMRC.
The taxpayer was employed by WorldPay a company he had establishedand which was in 2002 subject to a hostile takeover by RBS. In August 2002 he took leave to tend to his invalid son who was in hospital in Cambridge.
He contacted Cambridge tax office about his residence status and was told that provided he was in the UK for no more than 90 days he would not lose his non-residence status.
On his return to work he was dismissed for no apparent reason. He received a termination payment although not the amount agreed. RBS withheld 22% tax from the payment.
HMRC opened an enquiry into the appellant’s tax return after receiving information about...
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