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Tax

26 February 2010
Issue: 7406 / Categories: Case law , Law digest
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R (on the application of Davies and another) v HM Revenue & Customs, R (on the application of Gaines-Cooper) v HM Revenue & Customs [2010] EWCA Civ 83, [2010] All ER (D) 197 (Feb)

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

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