UK Residency under Scrutiny

The matter of UK residency is a common thread in the tax tribunal and courts over recent times.
The Gaines-Cooper case continues to be the main showpeice in relation to UK nationals leaving our shores.
However, professional advisors assisting overseas nationals coming to the UK should consider the case of Tuczka. Which has just been heard by the Upper Tribunal in favour of HMRC.
Tax residency remains a complex area and we will be glad to assist on 0113 2443502