Special Commissioners overruled in residence appeal

The High Court has firmly quashed the decision of the Special Commissioner in a case known as Grace. It ruled a non-domiciled, non-UK citizen who regularly stayed in the UK while pursuing his career as an airline pilot, was resident in the UK for tax purposes, in a move Baker Tilly described as 'unwelcome'. The Special Commissioner had previously ruled Mr Grace could not be UK-resident while his main residence was elsewhere. This was on the basis that having a main residence outside the UK meant visits to the country, although regular and connected to his job, were insufficient to make ...