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A Taxpayer v Revenue And Customs (Income tax - residence - appellant exceeding 45 days in the UK) 1

[2022] UKFTT 133

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

19th April, 2022

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Revenue And Customs v A Tax Payer (INCOME TAX - statutory residence test - taxpayer exceeding 45 days in the UK)	[2023] UKUT 182	United Kingdom Upper Tribunal	United Kingdom	28 Jul 2023	BAILII		1

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
R v Kelly (Edward)	[1999] UKHL 4; [2000] QB 198; [1999] 2 All ER 13; [1999] 2 WLR 1100; [1999] BVC 96	House of Lords	United Kingdom	11 Feb 1999	BAILII		1548
Fowler v HMRC	[2020] UKSC 22; [2021] 1 All ER 97; [2020] 1 WLR 2227	United Kingdom Supreme Court	United Kingdom	20 May 2020	BAILII		34
Revenue And Customs v A Tax Payer (INCOME TAX - statutory residence test - taxpayer exceeding 45 days in the UK)	[2023] UKUT 182	United Kingdom Upper Tribunal	United Kingdom	28 Jul 2023	BAILII		1
HMRC v Michael and Elizabeth McQuillan	[2017] UKUT 344	United Kingdom Upper Tribunal	United Kingdom	6 Sep 2017	BAILII		5
James Buchanan & Co Ltd v Babco Forwarding & Shipping (UK) Ltd	[1978] AC 141; [1977] 3 All ER 1048		United Kingdom	circa 1977	LexisNexis / Westlaw		104

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