Jurisdiction(s):
United Kingdom

McCabe v HMRC: UT upholds UK residence under common law and UK-Belgium treaty tie-breaker (permanent home available; centre of vital interests) in pre-SRT years

Published on: 17 September 2024

Published by a LexisNexis Tax expert

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Article summary

McCabe v HMRC [2024] UKUT 280 (TCC)

The appellant, M, was chief executive of a property development and investment group. On 4 April 2006 he relocated to Belgium and, over a period of the next seven years, he leased or purchased both residential and office premises within Brussels and established a Belgian personal service company to supply consultancy services to group entities. He remained married and continued to spend regular and substantial periods with his wife, who did not relocate to Belgium (and she retained legal title to the UK family home). M moved to Belgium to expand the group’s European business operations but also as part of tax planning specifically designed to ensure he would not incur liability to CGT on a share disposal by staying non-UK resident for five whole tax years and thereby sidestepping the temporary non-residence rules. M contended that he had stopped being UK resident under the then-applicable case law test or, failing that, should be treated as such...

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