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The taxpayer and his family lived in Japan from 1997 to July 2005 having previously dwelt in the UK to which they returned after the taxpayer left his job.
He and his family stayed with his mother until 30 July after which they went on a four-week holiday to Italy. Before they left the taxpayer accepted another job with a UK company starting in September. In August the taxpayer sold shares that gave rise to capital gains tax of £96 500.
The taxpayer claimed he and his family became UK resident when they returned from Italy at the end of August because they were in the UK for a temporary purpose in July.
HMRC said the taxpayer was resident from the date he and his family returned to the UK from Japan.
The First-tier Tribunal said that despite having a planned holiday in...
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