Daniel v Revenue & Customs [2014] UKFTT 173 (TC) (10 February 2014)

Daniel v Revenue & Customs [2014] UKFTT 173 (TC) (10 February 2014)

The appellant did not perform full-time work abroad for the whole tax year 1999-2000; substantive duties were performed in the UK and the evidence did not support continuous full-time employment abroad. The appellant made his claim of non-residence without proper review of his work pattern and UK duties, constituting negligent conduct. The discovery assessment was valid.

Citation
[2014] UKFTT 173 (TC)
Parties
Appellant: Paul Daniel; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
10 February 2014
Procedural Posture
Tax Appeal / Final Judgment
Outcome
Appeal dismissed
Legal Topics
Capital Gains Tax, Residence Status, Negligent Conduct, Discovery Assessment
Tax Law Capital Gains Tax Residence Status Negligent Conduct Discovery Assessment

Case Brief

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Parties

Paul Daniel

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Tax Appeal / Final Judgment

Legal Issues

  1. 1 Whether the appellant's employment in the tax year 1999-2000 involved full-time work abroad and thus sustained his claim to be non-UK resident for the year
  2. 2 Whether the appellant had been responsible for negligent conduct in filing his relevant tax return and claiming to be non-UK resident, validating the assessment that was otherwise out of time

Ratio Decidendi

The appellant did not perform full-time work abroad for the whole tax year 1999-2000; substantive duties were performed in the UK and the evidence did not support continuous full-time employment abroad. The appellant made his claim of non-residence without proper review of his work pattern and UK duties, constituting negligent conduct. The discovery assessment was valid.

Court Disposition

Appeal dismissed

Orders

  • Assessment for capital gains tax and income tax for the year 1999-2000 upheld
  • Appellant found responsible for negligent conduct in filing tax return