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It’s exceptional!
Key points
- In A Taxpayer (TC8464) the tribunal was asked to clarify the meaning of ‘exceptional circumstances’ for the purposes of the statutory residence test.
- The taxpayer claimed she had to overstay in the UK to care for her sister.
- The First-tier Tribunal decided that HMRC had interpreted the legislation incorrectly reading into it words that were not there.
- Moral obligations or matters of conscience could qualify as exceptional circumstances.
- It is always important to apply the legislation to the facts.
Tax statutes can be fertile ground for differences in interpretation. That said there does need to be an element of caution in not getting carried away and interpreting the statute in a way which does not observe the ordinary meaning of the words where that is possible and reads in words which simply do not exist. These issues came to the fore in the recent decision of the First-tier Tribunal...
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