In the application of the common law test of residence for Capital Gains Tax purposes, transferring the UK family house into his wife’s name, renting or purchasing living and office accommodation in Belgium for 7 years, and electing not to stay overnight at the family house during visits to the UK, is not sufficient to establish that he had ceased to be UK resident: https://caselaw.nationalarchives.gov.uk/ukut/tcc/2024/280
Charles Cooper | Barrister 