Read the full decision in
Income Tax – Whether the Respondent had ceased to be non-resident before the tax year
2005-2006 – Retention of the Respondent’s home in the UK to which he returned on a
number of occasions during the year – Whether the First-tier Tribunal had made findings of
fact justified by the evidence – Whether the First-tier Tribunal had applied the correct tests
as a matter of law – Appeal allowed and case remitted to First-tier Tribunal for re-hearing.
Published 1 December 2016