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Decision Number: Spc 00639
Appellant: Lee Barrett
Respondent: Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Adrian J SHIPWRIGHT
Date Of Decision: 27/09/2007
Main Category: INCOME TAX/CORPORATION TAX
Main Subcategory: Employment income
Notes: INCOME TAX – s 19 TA – Was the taxpayer UK resident at the relevant time? Yes, Commonwealth Citizen abroad for an occasional purpose as not shown to be working full time abroad, no distinct break in pattern of life and in UK on 6 April 1998 – Resolution authorising payment not shown to relate to future – appeal dismissed

Decision(s) to Download: Spc00639.doc Spc00639.doc