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Definition of accommodation simplified
The owner of a flat in the UK let this out before going to work abroad 25 years ago. Income has been declared correctly each tax year. The client intends to return to the UK and reoccupy the flat for two or three years before selling it
Kimber (TC1803)
Simon Long (TC1843)
A client was born in Uganda, but his parents were born in India. His wife was born in India and they now both live in the UK
A UK-resident but non-domiciled individual receives a pension from abroad and seeks advice on the UK income tax implications
Dr P Broome (TC1597)
Twelve-month delay 'might prove helpful'
ROB DURRANT-WALKER serves a livener for those dealing with short-term residents
Care should be taken when relying on HMRC’s published guidance, warns JONATHAN LEVY
CRC v FCE Bank plc, Upper Tribunal (Tax and Chancery Chamber)
R (on the application of Davies and another) v CRC; R (on the application of Gaines-Cooper) v CRC, Supreme Court
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