Dr Andreas Helmut Tuczka v The Commissioners for HM Revenue and Customs: [2011] UKUT 113 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Roth and Judge Wallace on 16 March 2011.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
16 March 2011

Read the full decision in Dr Andreas Helmut Tuczka v The Commissioners for HM Revenue and Customs: [2011] UKUT 113 (TCC).

Ordinary residence – whether this requires an intention to reside permanently or indefinitely – whether intention to stay for only 2½ years precludes finding of ordinary residence – role of appellate tribunal where First-tier Tribunal finds ordinary residence.

Published 1 December 2016