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The appellant a mariner appealed against income assessments and amendments to his self-assessment for the years 2001/02 2002/03 and 2003/04.
HMRC rejected his claims for the foreign earnings deductions for seafarers as well as the seafarer’s earnings deduction which had replaced the former in 2003/04.
The issue involved when the taxpayer became resident and ordinarily resident in the UK. The taxpayer believed it was from May 2001 which was when he arrived in the UK to join his ship with the intention of permanently residing here.
HMRC contended that the fact appellant lived with his wife and family in Ireland until he moved to Aberdeen in February 2002 demonstrated he was not in fact resident or ordinarily resident until that time.
Although the First-tier Tribunal accepted that the taxpayer’s contention that he had always intended to make the UK his home ...
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