EWCA 1082 (2009) Grace v HMRC

Residence - case remitted to FTT 

Case Summary:

Mr Grace was an airline pilot with homes in the UK and South Africa. The Special Commissioner decided he wasn’t resident in the UK. The High Court decided the Commissioner had misdirected herself and that the only possible conclusion was that he was UK resident. The Court of Appeal held that the Commissioner had indeed misdirected herself but that the case should be remitted to her to consider the case again. The Commissioner did not give sufficient weight to Mr Grace’s presence in this country in order to perform the duties of his employment but the Court of Appeal did not regard it as a trump card which of itself concluded the issue in favour of residence.