News - tax cases

Home base

A long haul pilot for British Airways decided to move to Cyprus when he retired and applied to the Cypriot authorities for permanent residence and an immigration permit. He signed a tenancy agreement in respect of a furnished flat in Cyprus in October 1998 and renewed it in 1999. Between June 2000 and October 2002 he was on a sailing cruise. His tax status for the year ended 5 April 2000 was disputed.
The Special Commissioner found that he was ordinarily resident in the UK within TA 1988 s 334 and had not been in the UK for temporary purposes since October 1998. The taxpayer appealed.
The High Court judge said that for the appeal to succeed it had to be shown that the Special Commissioner had misdirected herself in law or had reached an unreasonable decision. The taxpayer had not shown either...