On 4 April 2015 the taxpayer moved from the UK to Ireland. During 2015-16 her husband transferred shares to her on which she received dividends of about £8m. The taxpayer completed her 2015-16 self-assessment tax return on the basis that she was not UK resident.
After an enquiry HMRC decided the taxpayer had exceeded the permissible number of days (45) in the UK under the statutory residence test (SRT) (FA 2013 Sch 45) so was resident in the UK for tax purposes.
It was accepted that the taxpayer had been in the UK for 50 nights in 2015-16. It was also agreed that she would be UK resident for the year unless the extra five days satisfied para 22(4) which provides that a day is ignored for the purposes of the SRT day count if exceptional circumstances prevent the person leaving the UK but...
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