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Ray of light

27 April 2010 / Matt Greene
Issue: 4252 / Categories: Comment & Analysis , Residence & domicile
MATT GREENE considers the implications for residence in the Turberville case


  • 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 Appeal 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...

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