A Taxpayer v Revenue And Customs (Income tax - residence - appellant exceeding 45 days in the UK) [2022] UKFTT 133 (TC) (19 April 2022)

A Taxpayer v Revenue And Customs (Income tax - residence - appellant exceeding 45 days in the UK) [2022] UKFTT 133 (TC) (19 April 2022)

The Tribunal found that all six days under consideration in December 2015 and February 2016 fell within the exceptional circumstances exemption of paragraph 22(4) Schedule 45 FA 2013. The appellant would not have been present in the UK but for circumstances beyond her control relating to her twin sister's life-threatening illness and suicidal tendencies, and she intended to leave as soon as circumstances permitted. Therefore, these days were disregarded for the purposes of the Statutory Residence Test, and the appellant was not UK resident for the 2015/16 tax year.

Citation
[2022] UKFTT 133
Parties
Appellant: A Taxpayer; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
19 April 2022
Procedural Posture
Income Tax Appeal / First Tier Tribunal (tax Chamber) Judgment
Outcome
Appeal allowed
Legal Topics
Statutory Residence Test, Exceptional Circumstances Exemption, Day Counting, Income Tax Residence
Tax Law Statutory Residence Test Exceptional Circumstances Exemption Day Counting Income Tax Residence

Case Brief

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Parties

A Taxpayer

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Income Tax Appeal / First Tier Tribunal (tax Chamber) Judgment

Legal Issues

  1. 1 Whether the appellant's days in the UK in December 2015 and February 2016 should be disregarded under paragraph 22(4) Schedule 45 Finance Act 2013 due to exceptional circumstances
  2. 2 Whether the appellant was UK resident for the 2015/16 tax year under the Statutory Residence Test

Ratio Decidendi

The Tribunal found that all six days under consideration in December 2015 and February 2016 fell within the exceptional circumstances exemption of paragraph 22(4) Schedule 45 FA 2013. The appellant would not have been present in the UK but for circumstances beyond her control relating to her twin sister's life-threatening illness and suicidal tendencies, and she intended to leave as soon as circumstances permitted. Therefore, these days were disregarded for the purposes of the Statutory Residence Test, and the appellant was not UK resident for the 2015/16 tax year.

Court Disposition

Appeal allowed

Orders

  • The amendments to the appellant's self-assessment tax return for 2015/16 are set aside.
  • The appellant is not UK resident for the 2015/16 tax year.