![UT/2023/000012 - [2024] UKUT 00280 (TCC)](https://backend.juristeca.com/files/emisores/logo_ICfrj4g.png){kind=logo}
Error al cargar el documento
- Heading
- Introduction
- Background
- Relevant law
- The test for residence
- The DTC and the tie-breaker provisions
- The FTT Decision
- The Grounds of Appeal
- Ground 1(a) – Full time work abroad
- Ground 1(b) – Application of the common law test of residence
- The approach to counting days and part days in the UK
- The quality of Mr McCabe’s presence in the UK
- The concept of a “tie”
- Comparison of position before and during the Relevant Period
- Ground 2(a) – Permanent home in the UK
- The absence of legal rights to Deepdale
- Possession of Deepdale
- Whether Mr McCabe had chosen to give up his home at Deepdale
- Conclusions