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The importance of the Upper Tribunal’s decision in a recent case concerning UK resident status.
KEY POINTS
- There may remain cases where UK residence status has yet to be determined for years before 2013/14.
- In 2004/05 the taxpayer sought to become non-resident before receiving a special dividend.
- The taxpayer returned to the UK 22 times in 2005/06.
- To become not resident in the UK requires a distinct break in their pattern of life.
- Reed v Clark confirmed that the concept of “settled purpose” did not determine UK residence status.
- Whether a person has ceased to be resident in the UK is to be determined by reference to the common law test not by IR20.
The question of whether a person is resident in the UK is of fundamental importance in many instances. Before 2013/14 this important question fell...
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