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Relevant law
Relevant law
The charging provision
S. 2(1) TCGA 1992 sets out the persons chargeable to CGT. It provided, at the relevant time, as follows:
“2. Persons and gains chargeable to capital gains tax, and allowable losses
(1) Subject to any exceptions provided by this Act, and without prejudice to sections 10 and 276, a person shall be chargeable to capital gains tax in respect of chargeable gains accruing to him in a year of assessment during any part of which he is resident in the United Kingdom, or during which he is ordinarily resident in the United Kingdom.”
- 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