Lynette Dawn Yates v Revenue & Customs [2012] UKFTT 568 (TC) (22 August 2012)

Lynette Dawn Yates v Revenue & Customs [2012] UKFTT 568 (TC) (22 August 2012)

Ms Yates did not effect a distinct break from the UK when she moved to Spain in 2000. She retained substantial personal, social, and economic ties to the UK, including frequent and regular presence, use of Kingston Hall as her home, UK bank accounts, and family connections. Therefore, she remained resident and...

Source-derived case information.

Citation
[2012] UKFTT 568
Parties
Appellant: Lynette Dawn Yates; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
22 August 2012
Procedural Posture
Tax Appeal (first Tier Tribunal, Tax Chamber) / Final Decision After Full Hearing
Outcome
Appeal dismissed
Legal Topics
Capital Gains Tax, Tax Residence, Double Taxation Convention, Ordinary Residence, Uk/spain DTA
Tax Law Capital Gains Tax Tax Residence Double Taxation Convention Ordinary Residence Uk/spain DTA

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Parties

Lynette Dawn Yates

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Tax Appeal (first Tier Tribunal, Tax Chamber) / Final Decision After Full Hearing

Legal Issues

  1. 1 Whether Ms Yates was resident and ordinarily resident in the UK during the relevant tax years for CGT purposes
  2. 2 Whether the UK/Spain Double Taxation Convention precluded UK taxation of the capital gains as Ms Yates was allegedly resident in Spain

Ratio Decidendi

Ms Yates did not effect a distinct break from the UK when she moved to Spain in 2000. She retained substantial personal, social, and economic ties to the UK, including frequent and regular presence, use of Kingston Hall as her home, UK bank accounts, and family connections. Therefore, she remained resident and ordinarily resident in the UK for the relevant tax years. For DTA purposes, her centre of vital interests was closer to the UK than Spain, so she was a UK resident under the Convention and the capital gains were taxable in the UK.

Court Disposition

Appeal dismissed

Orders

  • Assessments to capital gains tax for the years 2003-2004, 2004-2005, and 2006-2007 upheld, subject to technical amendments not argued before the Tribunal.