Dr Andreas Helmut Tuczka v 皇冠体育app Commissioners for HM Revenue and Customs: [2011] UKUT 113 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Roth and Judge Wallace on 16 March 2011.
Read the full decision in .
Ordinary residence 鈥� whether this requires an intention to reside permanently or indefinitely 鈥� whether intention to stay for only 2陆 years precludes finding of ordinary residence 鈥� role of appellate tribunal where First-tier Tribunal finds ordinary residence.
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Published 1 December 2016