The Commissioners for HM Revenue and Customs v James Glyn: [2015] UKUT 0551 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Richards on 20 October 2015.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 20 October 2015

Read the full decision in The Commissioners for HM Revenue and Customs v James Glyn: [2015] UKUT 0551 (TCC).

Income Tax – Whether the Respondent had ceased to be non-resident before the tax year 2005-2006 – Retention of the Respondent’s home in the UK to which he returned on a number of occasions during the year – Whether the First-tier Tribunal had made findings of fact justified by the evidence – Whether the First-tier Tribunal had applied the correct tests as a matter of law – Appeal allowed and case remitted to First-tier Tribunal for re-hearing.

Published 1 December 2016