3 decisions turning on ordinary residence.
Administrative / Public LawUpper Tribunal (Administrative Appeals Chamber)3 Jul 2026[2026] UKUT 268 (AAC)Added 5 Aug 2026
TE is a young person, aged 19 at the date of the First-tier Tribunal's decision, with complex social, emotional and mental health needs and a longstanding Education Health and Care plan. His mother lives in the London Borough of…
Tax LawFirst-tier Tribunal (Tax)28 Mar 2011[2011] UKFTT 212 (TC)Added 6 Aug 2026
The Appellant, Nicholas Ogden, has been resident in Jersey since 1988 and was employed by WorldPay, a company he had founded, through its Jersey entity, holding no UK bank accounts. In 2001 RBS launched a hostile takeover of…
Tax LawFirst-tier Tribunal (Tax)29 Dec 2009[2009] UKFTT 384 (TC)Added 6 Aug 2026
Mr Derek William Hankinson was a successful businessman who had risen from electrician to managing director of Bison Limited, a manufacturer of pre-stressed concrete flooring, arranging a management buy-out in 1985 and…