Jurisdiction(s):
United Kingdom

Court of Appeal (England and Wales) restores FTT on SRT para 22(4): moral obligations may ‘prevent’ departure; exceptional-circumstances assessment is factual, limiting UT intervention

Published on: 20 February 2025

Published by a LexisNexis Private Client expert

Legal News

Article summary

A Taxpayer v Revenue and Customs Commissioners [2025] EWCA Civ 106 What are the practical implications of this case?

This case matters to those advising individuals on UK tax residence and the statutory residence test, and to any taxpayer intending to rely on para 22(4). After the Court of Appeal ruling, practitioners can inform taxpayers that some degree of choice, when deciding whether to come to or depart the UK, does not of itself bar the day-count exemption within the statutory residence test; an issue thrown into doubt by the Upper Tribunal in July 2023...

Advisers may now explain that being prevented from leaving the UK is not confined to physical or legal restraint. The exemption can apply where circumstances are objectively compelling, including the moral obligations operating on the taxpayer at the time. Accordingly, a taxpayer’s response to, for example, the illness of a close relative—and the moral obligations they bear in that situation—may suffice for the exemption to apply. The case restores the scope for ‘moral or societal obligations’...

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