-
![McCabe v. HMRC [2024] UKUT 280 (TCC)](https://trustsbarrister.co.uk/wp-content/uploads/2024/09/hmrc.png?w=534)
McCabe v. HMRC [2024] UKUT 280 (TCC)
Read more: McCabe v. HMRC [2024] UKUT 280 (TCC)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…
-
![HMRC v. A Taxpayer [2023] UKUT 182 (TCC)](https://trustsbarrister.co.uk/wp-content/uploads/2023/08/ut-rolls-building.jpg?w=907)
HMRC v. A Taxpayer [2023] UKUT 182 (TCC)
Read more: HMRC v. A Taxpayer [2023] UKUT 182 (TCC)Moral obligations are not ‘exceptional circumstances’ when calculating the number of days in the UK for the purposes of the ‘Statutory Residence Test’ for tax under Sch.4 Finance Act 2013, and objectively commonplace circumstances do not become ‘exceptional’ by adding a moral obligation: https://caselaw.nationalarchives.gov.uk/ukut/tcc/2023/182