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S N Rumbelow and P M Rumbelow (TC3022)
The taxpayers were a husband and wife both of whom were born in England. They moved to Belgium in June 2001 taking an unfurnished flat completing Belgian residency forms and opening an account with KBC Bank.
They later bought a property in Portugal where they were granted residency status in September 2002.
The taxpayers claimed in their 2001/02 tax return that they had become non-UK resident from 4 April 2001 when they began a holiday in Belgium and that they visited the UK only as visitors after that date.
HMRC did not agree saying the taxpayers had not made a distinct break in the pattern of their lives. They retained a home in the UK and visited regularly to see family and look after business interests.
The taxpayers appealed.
The First-tier Tribunal concluded that most of the time spent outside the UK until...
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