- ‘We were on a break’—determination of residence for tax purposes (Glyn v HMRC)
- What are the practical implication of this case?
- What was the background?
- What did the court decide?
- Arguments raised in court
Private Client analysis: Gillian Kennedy-Smith, principal associate at Mills & Reeve LLP, London, considers the high-level implications of the recent judgment in Glyn v HMRC and the key arguments put forward as to whether Mr Glyn was UK-resident or not for tax purposes—despite his assertion that he was currently living in Monaco with his wife.
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