UT/2023/000012 - [2024] UKUT 00280 (TCC)

Case Number: UT/2023/000012

Rolls Building, Fetter Lane

London, EC4A 1NL

Residence – whether Appellant had ceased to be UK resident – application of case law test and application of UK/Belgium DTC – held – Appellant remained UK resident – application of COVI limb of DTC tie-breaker resulting in Appellant being deemed to be UK and not Belgian resident – First-tier Tribunal decision upheld – appeal dismissed

Heard on: 17–18 June2024

Judgment date: 12 September 2024

Before

MRS JUSTICE BACON

JUDGE VIMAL TILAKAPALA

Between

KEVIN MCCABE

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Nicola Shaw KC and Samuel Brodsky, counsel, instructed by Forvis Mazars

For the Respondents: Christopher Stone KC and Charlie Hill, counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs

DECISION