Parker v Revenue and Customs (INCOME TAX - Statutory Residence Test) [2026] UKFTT 652 (TC) (01 May 2026)

Parker v Revenue and Customs (INCOME TAX - Statutory Residence Test) [2026] UKFTT 652 (TC) (01 May 2026)

The appellant's presence in the UK on the disputed days fell within the statutory exceptions for transit and exceptional circumstances. The transit exception applied because the appellant's activities were limited to those ancillary to onward travel, and the exceptional circumstances exception applied because the flight cancellation due to Storm Jorge was out of the ordinary and prevented timely departure. As a result, the appellant's UK day count was 89, satisfying the third automatic overseas test and rendering him non-resident for the 2019/20 tax year.

Citation
[2026] UKFTT 652 (TC)
Parties
Appellant: Michael Parker; Respondents: The Commissioners for His Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
01 May 2026
Procedural Posture
Income Tax Appeal / First Tier Tribunal (tax) Final Judgment
Outcome
Appeal allowed
Legal Topics
Statutory Residence Test, Income Tax, Exceptional Circumstances Exception, Transit Exception, Tax Residency
Tax Law Statutory Residence Test Income Tax Exceptional Circumstances Exception Transit Exception Tax Residency

Case Brief

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Parties

Michael Parker

Appellant

The Commissioners for His Majesty's Revenue and Customs

Respondents

Procedural Posture

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

Legal Issues

  1. 1 Whether three days should be disregarded under the Transit Exception (paragraph 22(3) of Schedule 45 FA 2013)
  2. 2 Whether one day should be disregarded under the Exceptional Circumstances Exception (paragraph 22(4) of Schedule 45 FA 2013)
  3. 3 Whether the appellant meets the third automatic overseas test for non-residence

Ratio Decidendi

The appellant's presence in the UK on the disputed days fell within the statutory exceptions for transit and exceptional circumstances. The transit exception applied because the appellant's activities were limited to those ancillary to onward travel, and the exceptional circumstances exception applied because the flight cancellation due to Storm Jorge was out of the ordinary and prevented timely departure. As a result, the appellant's UK day count was 89, satisfying the third automatic overseas test and rendering him non-resident for the 2019/20 tax year.

Court Disposition

Appeal allowed

Orders

  • Closure notice dated 31 October 2022 assessing tax of £64,945.65 for the 2019/20 tax year is set aside.