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Was the taxpayer ordinarily resident in the UK?

11 December 2018
Issue: 4676 / Categories: Tax cases

A Mackay v CRC, Upper Tribunal (Tax and Chancery Chamber), 22 November 2018

The taxpayer was an Australian national who had held posts in several countries. He came to the UK in December 2004 to take on a senior role and remained here until October 2007. It was accepted that he was non-UK domiciled but resident in the UK for 2005-06 2006-07 and 2007-08.

The dispute was over whether he was ordinarily resident in the UK for those years. This would determine his eligibility for overseas workday relief.

The First-tier Tribunal had reviewed the facts and determined that Mr Mackay was ordinarily resident in the UK in the disputed years.

The judge said: ‘In those years the ordinary course of his life was that he was resident in the UK. This was his base both for work and domestically. It was to the UK he returned from 20 holidays from work and from travel. On an ordinary day (in an...

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