United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Tuczka v HMRC [2011] UKUT 113 (TCC) (16 March 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/113.html
Cite as: [2011] UKUT 113 (TCC), [2011] STC 1438, [2011] STI 1340, [2011] BTC 1706, [2011] WTLR 1099

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Dr A H Tuczka v HMRC [2011] UKUT 113 (TCC) (16 March 2011)

Ordinary residence – whether this requires an intention to reside permanently or indefinitely – whether intention to stay for only 2½ years precludes finding of ordinary residence – role of appellate tribunal where First–tier Tribunal finds ordinary residence