UKFTT 53 (2010) Tuczka v Revenue & Customs

Ordinary residence - HMRC won

Case Summary:

An Austrian investment banker was held to be ordinarily resident in the UK. The First Tier Tribunal was guided by Lord Scarman’s decision in the case of Barnet LBC v Shah [1985] 2 AC 309. The key thing was a degree of settled purpose, having sufficient continuity to be described as settled.

Interestingly the First Tier Tribunal Judge criticised his own earlier decision as a Special Commissioner in the case of Genovese.