Upper Tribunal Tax and Chancery Chamber

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

Fecha: 18-Jun-2024

The Grounds of Appeal

The Grounds of Appeal

29.

Mr McCabe now appeals on the following four grounds:

(1)

Ground 1a: the FTT failed to make a finding that Mr McCabe’s full time work abroad indicated that he had a made a distinct break in the pattern of his life in the UK.

(2)

Ground 1b: the FTT erred in its application of the common law test of residence.

(3)

Ground 2a: the FTT erred in finding that Mr McCabe had a permanent home (i.e. Deepdale) available to him in the UK.

(4)

Ground 2b: the FTT erred in law in finding that Mr McCabe had his COVI in the UK, rather than reaching a conclusion that his COVI was in Belgium or alternatively could not be determined.

30.

As a preliminary observation, we note that the issues raised by the grounds of appeal raised a mixture of legal and factual points, which were not always straightforward to separate. Ms Shaw confirmed, however, that she was not advancing a challenge to the FTT’s evaluation of the facts under the test in Edwards v Bairstow [1956] AC 14, to the effect that the FTT’s findings were ones that no reasonable Tribunal could have reached. She sought instead to challenge the legal principles on which the FTT had made its decision. That is the basis on which we approach the grounds of appeal, to which we now turn.