- Determining residency for tax purposes before the introduction of the statutory residence test (Peck v HMRC  UKFTT 0770 (TC))
- Original news
- What were the key issues in the case?
- What did the First-tier Tribunal (FTT) decide, and how helpful is the Tribunal's decision in clarifying the law in this area? Are there any grey areas or unresolved issues remaining?
- What are the takeaway points for practitioners, and what should they be mindful of when advising in this area?
- How does this case fit in with other developments in this area of the law?
Private Client analysis: Christopher Stone, a barrister at Devereux Chambers, advises that the tribunal’s recent decision in the case of Peck v HMRC will be of direct relevance to the circumstances of other taxpayers.
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