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Forced return

12 November 2008
Issue: 4184 / Categories: Forum & Feedback
A husband and wife working abroad had to return to the UK before being away for a complete tax year due to the death of the husband's father. Is this within the 'exceptional circumstances' rule so that the days in the UK are treated as abroad? The replies take a look at ITA 2007, ss 831 and 831 and the previous statement of practice

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