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Legal 500, 2018

08 November 2013

FTT Decision: James Glyn v The Commissioners for Her Majesty’s Revenue & Customs

Income Tax – Whether the Appellant was non-UK resident in the tax year 2005-2006 – retention of the Appellant’s established home in the UK to which the Appellant returned on a number of occasions (often then having traditional Jewish “Friday night dinners” with his and his wife’s son and daughter) – whether the Appellant had established a “definite break” at the point of his contended acquisition of non-UK residence – whether the Appellant’s retained UK house remained a habitual abode for a settled purpose – Appeal allowed

Emma Chamberlain, instructed by Pinsent Masons, acted for the Appellant.
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