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 in her pattern of life in the UK when she moved to Spain in 2000. She retained substantial connections with the UK, including frequent and regular stays at Kingston Hall, use of UK bank accounts, and close family and social ties. Therefore, she remained resident and...

Source-derived case information.

Citation
[2012] UKFTT 568 (TC)
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) Decision on Appeal
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) Decision on Appeal

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 on the basis that Ms Yates was a resident of Spain

Ratio Decidendi

Ms Yates did not effect a distinct break in her pattern of life in the UK when she moved to Spain in 2000. She retained substantial connections with the UK, including frequent and regular stays at Kingston Hall, use of UK bank accounts, and close family and social ties. Therefore, she remained resident and ordinarily resident in the UK for the relevant years. For DTA purposes, although she had permanent homes in both countries, her centre of vital interests was closer to the UK, so she was a UK resident under the Convention. The capital gains are 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)