Ties with the UK were not loosened

The taxpayer appealed against a capital gains tax assessment of more than £1m in respect of the sale of UK properties during the tax year 2012-13. HMRC issued the assessment on the basis that he was resident in the UK.

The taxpayer had moved to the UK from Australia in 1988 but said he always intended to return. Indeed he had several properties in Australia as well as a business. He began to make plans for his return in 2010 with a view to emigrating in 2011. This was postponed but he eventually left the UK on 30 October 2011. He returned to the UK on 29 April 2012 staying for 38 days to make final arrangements in respect of his UK assets – to sell them or ship them to Australia.

He claimed that consistent with this during 2011 and before 6 April 2012 ...