KEVIN MCCABE v THE COMMISSIONERS FOR HIS MAJESTY바카라 사이트™S REVENUE AND CUSTOMS [2024] UKUT 00280 (TCC)
Upper Tribunal Tax and Chancery decision of MRS JUSTICE BACON and JUDGE VIMAL TILAKAPALA on 12 September 2024
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Residence 바카라 사이트“ whether Appellant had ceased to be UK resident 바카라 사이트“ application of case law test and application of UK/Belgium DTC 바카라 사이트“ held 바카라 사이트“ Appellant remained UK resident 바카라 사이트“ application of COVI limb of DTC tie-breaker resulting in Appellant being deemed to be UK and not Belgian resident 바카라 사이트“ First-tier Tribunal decision upheld 바카라 사이트“ appeal dismissed
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Published 12 September 2024