Kimber v Revenue & Customs [2012] UKFTT 107 (TC) (08 February 2012)

Kimber v Revenue & Customs [2012] UKFTT 107 (TC) (08 February 2012)

The appellant was UK resident by 12 August 2005, as he had formed the intention to live permanently in the UK prior to that date, evidenced by employment, accommodation, and schooling arrangements.

Source-derived case information.

Citation
[2012] UKFTT 107
Parties
Appellant: Rupert Kimber; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
08 February 2012
Procedural Posture
Tax Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
Capital Gains Tax, Taxation of Chargeable Gains, Residence Status for Tax Purposes
Tax Law Capital Gains Tax Taxation of Chargeable Gains Residence Status for Tax Purposes

Source-derived case record

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Parties

Rupert Kimber

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether the appellant was UK resident at the time of disposal of shares for capital gains tax purposes

Ratio Decidendi

The appellant was UK resident by 12 August 2005, as he had formed the intention to live permanently in the UK prior to that date, evidenced by employment, accommodation, and schooling arrangements.

Court Disposition

Appeal dismissed

Orders

  • Appellant's appeal against HMRC's capital gains tax assessment is dismissed