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.

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.

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