Two recent cases on tax residence

This article considers the lessons that can be learnt from two recent decisions on tax residence. The first case, A Taxpayer v HMRC [2022] UKFTT 133 (TC), concerns the meaning of “exceptional circumstances” under the Statutory Residence Test (“SRT”). The second, Oppenheimer v HMRC [2022] UKFTT 112 (TC), considers the “centre of vital interests” test under the South Africa/UK Double Tax Treaty. Before the First-Tier Tribunal (FTT), both appeals resulted in victories for the taxpayer. HMRC is appealing A Taxpayer but not Oppenheimer.