Da Silva v Revenue & Customs (INCOME TAX - termination payment - foreign service relief) [2020] UKFTT 163 (TC) (24 March 2020)
The appellant was ordinarily resident in the UK during the relevant period as evidenced by regular presence, property ownership, club memberships, medical treatment, and daily life activities in the UK. Absences were temporary and did not disrupt the regular order of life. The appellant failed to discharge the burden of proof to show he was not ordinarily resident.
- Citation
- [2020] UKFTT 163
- 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 / Final Judgment
- Outcome
- Appeal dismissed
- Legal Topics
- Income Tax, Foreign Service Relief, Ordinary Residence
Case Brief
Summary, issues, holding and outcome
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Parties
Luis da Silva
Appellant
The Commissioners for Her Majesty’s Revenue and Customs
Respondents
Procedural Posture
Tax Appeal / Final Judgment
Legal Issues
- 1 Whether the appellant was ordinarily resident in the UK between 1 February 2007 and 5 April 2010 for purposes of foreign service relief under s414 ITEPA
Ratio Decidendi
The appellant was ordinarily resident in the UK during the relevant period as evidenced by regular presence, property ownership, club memberships, medical treatment, and daily life activities in the UK. Absences were temporary and did not disrupt the regular order of life. The appellant failed to discharge the burden of proof to show he was not ordinarily resident.
Court Disposition
Appeal dismissed
Orders
- Relief under s414 ITEPA denied
- Closure notice upheld
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