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) >> Revenue & Customs v Glyn [2015] UKUT 551 (TCC) (12 October 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/551.html
Cite as: [2015] UKUT 551 (TCC), [2016] STC 1020, [2015] BTC 531, [2015] STI 2964

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Revenue & Customs v Glyn [2015] UKUT 551 (TCC) (12 October 2015)

Income Tax – Whether the Respondent had ceased to be non-resident before the tax year 2005-2006 – Retention of the Respondent’s home in the UK to which he returned on a number of occasions during the year – Whether the First-tier Tribunal had made findings of fact justified by the evidence – Whether the First-tier Tribunal ( [2013] UKFTT 645 (TC) ) had applied the correct tests as a matter of law – Appeal allowed and case remitted to First-tier Tribunal for re-hearing

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