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MATT GREENE considers the implications for residence in the Turberville case
KEY POINTS
- Taxpayer’s residence pattern in 2001/02 and 2002/03.
- Residence must be given its ordinary meaning.
- Upheaval must be taken into account.
- Contrast with the Gaines-Cooper decision.
Taxpayers are not finding appeals on the subject of residence easy going at the moment and there has been much public discussion of the decision of the Court of Ap
peal in R (on the application of Davies James & Gaines-Cooper) v HMRC [2010] EWCA Civ 38 of which more below.
Now however comes a rare and welcome chink of light in a recent decision of the First-tier Tribunal in Philip George Turberville (TC381).
The facts
Mr Turberville was born in Aberdeen in 1951 and educated in Scotland. He moved into the oil industry and joined Shell...
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