Devereux team win important Court of Appeal residence ruling
The appeals concerned individuals who claimed to have left the United Kingdom either permanently or for full-time employment abroad and therefore to be non-resident for tax purposes. HMRC determined that they remained resident in the United Kingdom and the individuals then commenced judicial review proceedings claiming that HMRC had failed properly to apply its published guidance (IR20) and had breached their legitimate expectations.
On 16 February 2010 the Court of Appeal ruled that HMRC did not breach the Appellants' legitimate expectations and had not changed its practice in the application of its published guidance on residence. The Court further held that HMRC had correctly construed the guidance.
The Appellants are seeking permission to appeal to the Supreme Court.
The case has attracted significant interest:
- The Telegraph
- Financial Times
- The Times
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