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)

Mr Glyn did not make a sufficient or distinct break from the UK by 5 April 2005 to lose UK residence status for the 2005/06 tax year. He retained substantial ties to the UK, including the family home, ongoing business involvement, and frequent visits. The move to Monaco, while genuine in some respects, was not enough to establish non-residence under the applicable legal principles and guidance.

Citation
[2018] UKFTT 219 (TC)
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 by 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

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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 by Upper Tribunal

Legal Issues

  1. 1 Whether Mr Glyn ceased to be UK resident by 5 April 2005 for the purposes of income tax liability on a dividend received in 2005/06

Ratio Decidendi

Mr Glyn did not make a sufficient or distinct break from the UK by 5 April 2005 to lose UK residence status for the 2005/06 tax year. He retained substantial ties to the UK, including the family home, ongoing business involvement, and frequent visits. The move to Monaco, while genuine in some respects, was not enough to establish non-residence under the applicable legal principles and guidance.

Court Disposition

Appeal dismissed

Orders

  • Mr Glyn is liable to UK income tax on the dividend received in the 2005/06 tax year.