Tax

Paragraph 2.2 of IR20 did not entitle a person to non-resident status, for capital gains tax purposes, unless he left to work full-time either before or by the start of a tax year.

To come within 2.2, a taxpayer had to leave for, and remain in, full-time employment throughout the relevant tax year.

Full-time employment throughout any subsequent tax years did not affect the date when a taxpayer first attained non-resident status; that date was determined by reference to the date the taxpayer left to work full-time abroad. IR20 had to be construed as a whole, by reference to all its provisions and so far as possible so that they did not contradict each other.

It made no sense to permit a taxpayer to claim non-resident status under 2.2 notwithstanding that the full-time employment started only part way through his tax year in the