Gone but not really

The taxpayer a doctor was born in the UK. He married in 1989 and divorced in 1999. As well as his marital home he owned three properties in the UK and in late 1999 bought a house in France.

During 2000/01 he sold two of the UK properties. He did not declare the gains on his tax return on the ground he was not resident in the UK or that year. However he failed to claim non-resident status in his tax return submitting such a claim only by way of an additional page amending the return in September 2005.

Following an enquiry HMRC issued a jeopardy amendment charging tax on the gains. The taxpayer appealed saying he had ceased to be resident in the UK after his divorce.

The First-Tier Tribunal noted the taxpayer made arrangements to leave the...