THE COMMISSIONERS FOR HIS MAJESTY바카라 사이트™S REVENUE AND CUSTOMS v A TAXPAYER [2023] UKUT 00182 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Michael Green and Deputy Upper Tribunal Judge Anne Redston on 28 July 2023
INCOME TAX 바카라 사이트“ statutory residence test 바카라 사이트“ taxpayer exceeding 45 days in the UK 바카라 사이트“ whether taxpayer would not have been present at the end of each extra day but for exceptional circumstances beyond her control which prevented her from leaving the UK 바카라 사이트“ HMRC바카라 사이트™s appeal allowed
Read full decision in
Updates to this page
Published 28 July 2023