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Exceptional circumstances and A Taxpayer

When morality and law collide

Key points

  • Moral obligations alone are not exceptional circumstances says the Upper Tribunal.
  • The Upper Tribunal found a lack of evidence to support a finding that the exemption was met on each day that the taxpayer sought to rely on it.
  • The Upper Tribunal offered the First-tier Tribunal guidance in terms of how it could deal with future attempts to rely on the exemption.

Last year in ‘It’s exceptional!’ (Taxation 16 June 2022 page 20) Kevin Winters reported on the first pronouncement of the tax tribunals on the meaning of ‘exceptional circumstances’ under the statutory residence test (SRT). Perhaps unsurprisingly owing to the novelty of the question put before the First-tier Tribunal (FTT) and the importance of clarity moving forward the matter has been reviewed and decided upon by the Upper Tribunal (UT).


The circumstances of the case may be summarised are as...

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