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Determining residency for tax purposes before the introduction of the statutory residence test (Peck v HMRC [2017] UKFTT 0770 (TC))

Published on: 01 November 2017
Published by: LexisPSL
  • Determining residency for tax purposes before the introduction of the statutory residence test (Peck v HMRC [2017] 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?

Article summary

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. or take a trial to read the full analysis.

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