The UK cases of Shepherd v Revenue & Customs Commissioners 2006 SpC 484 and Grace v Revenue and Customs Commissioners 2007 SpC 663 were brought to the Special Commissioner to conclude on the taxpayer’s residence status. Both cases concerned pilots whose flying base was London airports. Both pilots had previously lived in the UK and both claimed to have ceased to be UK resident.
Availability of split year residence relief on a concessionary basis as per Tax Briefing 17 25TACD2019