Da Silva v Revenue & Customs (INCOME TAX - termination payment - foreign service relief) [2020] UKFTT 163 (TC) (24 March 2020)

Da Silva v Revenue & Customs (INCOME TAX - termination payment - foreign service relief) [2020] UKFTT 163 (TC) (24 March 2020)

The Tribunal found that Luis da Silva was ordinarily resident in the UK during the relevant period based on objective evidence of regular presence, property ownership, employment duties, and daily life activities in the UK. His absences were temporary and did not disrupt the regular order of his life in the UK. The claim for foreign service relief under s414 ITEPA 2003 was therefore disallowed.

Citation
[2020] UKFTT 163 (TC)
Parties
Appellant: Luis da Silva; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
24 March 2020
Procedural Posture
Tax Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
Income Tax, Foreign Service Relief, Ordinary Residence, Termination Payment
Tax Law Income Tax Foreign Service Relief Ordinary Residence Termination Payment

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Parties

Luis da Silva

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether Luis da Silva was ordinarily resident in the UK between 1 February 2007 and 5 April 2010 for purposes of foreign service relief under s414 ITEPA 2003

Ratio Decidendi

The Tribunal found that Luis da Silva was ordinarily resident in the UK during the relevant period based on objective evidence of regular presence, property ownership, employment duties, and daily life activities in the UK. His absences were temporary and did not disrupt the regular order of his life in the UK. The claim for foreign service relief under s414 ITEPA 2003 was therefore disallowed.

Court Disposition

Appeal dismissed

Orders

  • Relief under s414 ITEPA 2003 disallowed
  • Closure notice upheld