Michael Parker v The Commissioners for HMRC

Michael Parker v The Commissioners for HMRC

The appellant's three transit days (8, 17, 28 February 2020) were properly excluded under the Transit Exception as he arrived as a passenger, left the UK the next day, and did not engage in activities substantially unrelated to his passage. The day of 29 February 2020 was properly excluded under the Exceptional Circumstances Exception as the flight cancellation due to Storm Jorge was exceptional, beyond the appellant's control, and prevented him from leaving the UK, with his actions reasonable in the circumstances. The appellant's UK day count was therefore 89, satisfying the third automatic overseas test and rendering him non-resident for the 2019/20 tax year.

Parties
Appellant: Michael Parker; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
01 May 2026
Procedural Posture
Tax Appeal / First Tier Tribunal Judgment
Outcome
Appeal allowed
Legal Topics
Statutory Residence Test, Income Tax, Exceptional Circumstances Exception, Transit Exception
Tax Law Statutory Residence Test Income Tax Exceptional Circumstances Exception Transit Exception

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 3 Authorities cited 5 Party arguments 2 Amounts and remedies 3
Sign in to unlock

Parties

Michael Parker

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal Judgment

Legal Issues

  1. 1 Whether three days should be excluded from the UK day count under the Transit Exception (paragraph 22(3) of Schedule 45 FA 2013)
  2. 2 Whether one day should be excluded under the Exceptional Circumstances Exception (paragraph 22(4) of Schedule 45 FA 2013)
  3. 3 Whether the appellant meets the third automatic overseas test for non-residence

Ratio Decidendi

The appellant's three transit days (8, 17, 28 February 2020) were properly excluded under the Transit Exception as he arrived as a passenger, left the UK the next day, and did not engage in activities substantially unrelated to his passage. The day of 29 February 2020 was properly excluded under the Exceptional Circumstances Exception as the flight cancellation due to Storm Jorge was exceptional, beyond the appellant's control, and prevented him from leaving the UK, with his actions reasonable in the circumstances. The appellant's UK day count was therefore 89, satisfying the third automatic overseas test and rendering him non-resident for the 2019/20 tax year.

Court Disposition

Appeal allowed

Orders

  • The closure notice assessing the appellant to tax for the 2019/20 tax year is set aside.