The Commissioners for HM Revenue and Customs v James Glyn: [2015] UKUT 0551 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Richards on 20 October 2015.
Read the full decision in .
Income Tax 鈥� Whether the Respondent had ceased to be non-resident before the tax year 2005-2006 鈥� Retention of the Respondent鈥檚 home in the UK to which he returned on a number of occasions during the year 鈥� Whether the First-tier Tribunal had made findings of fact justified by the evidence 鈥� Whether the First-tier Tribunal had applied the correct tests as a matter of law 鈥� Appeal allowed and case remitted to First-tier Tribunal for re-hearing.
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Published 1 December 2016