Glyn v Revenue and Customs (INCOME TAX/CORPORATION TAX : Appeal) [2018] UKFTT 219 (TC) (18 April 2018)

Glyn v Revenue and Customs (INCOME TAX/CORPORATION TAX : Appeal) [2018] UKFTT 219 (TC) (18 April 2018)

The tribunal found that Mr Glyn had not sufficiently broken his ties with the UK by 5 April 2005. Despite establishing a residence in Monaco and intending to retire, he retained substantial connections to the UK, including the family home, family, and ongoing business activities. The evidence did not support a clear and settled intention to leave the UK permanently or indefinitely by the relevant date. Therefore, Mr Glyn remained UK resident for the 2005/2006 tax year and was liable to income tax on the dividend.

Citation
[2018] UKFTT 219
Parties
Appellant: Mr James Glyn; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
18 April 2018
Procedural Posture
Income Tax/corporation Tax Appeal / First Tier Tribunal (tax) Rehearing After Remittal From Upper Tribunal
Outcome
Appeal dismissed
Legal Topics
Income Tax, Residence Status, Dividend Taxation, Corporation Tax, Capital Gains, Tax Avoidance
Tax Law Income Tax Residence Status Dividend Taxation Corporation Tax Capital Gains Tax Avoidance

Case Brief

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Parties

Mr James Glyn

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax/corporation Tax Appeal / First Tier Tribunal (tax) Rehearing After Remittal From Upper Tribunal

Legal Issues

  1. 1 Whether Mr Glyn had ceased to be UK resident by 5 April 2005 for income tax purposes
  2. 2 Whether Mr Glyn was liable to income tax on a dividend paid in the 2005/2006 tax year

Ratio Decidendi

The tribunal found that Mr Glyn had not sufficiently broken his ties with the UK by 5 April 2005. Despite establishing a residence in Monaco and intending to retire, he retained substantial connections to the UK, including the family home, family, and ongoing business activities. The evidence did not support a clear and settled intention to leave the UK permanently or indefinitely by the relevant date. Therefore, Mr Glyn remained UK resident for the 2005/2006 tax year and was liable to income tax on the dividend.

Court Disposition

Appeal dismissed

Orders

  • Mr Glyn is liable to income tax on the dividend received in the 2005/2006 tax year.