Some years ago my clients a married couple (one Singaporean one British) moved to Singapore where they set up a business and have lived ever since whereupon I had ceased to act for them.
They have recently contacted me for advice. The facts can be summarised as follows:
- They bought a second home in the UK in March 2018 and visited it for fewer than 90 days a year in 2018-19 and 2019-20 while carrying on their business and maintaining a main residence in Singapore.
- Because of various Covid-related difficulties they returned to the UK in June 2020 and have been living in the UK house since then running the business remotely. It is unlikely that either of them will go back to Singapore before 183 days have expired.
- They have put their two teenage children into boarding school here but...
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