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ARTICLE · 15 NOVEMBER 2012

Have You Really Left The UK?

Wedlake Bell LLP
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A recent case, Lynette Dawn Yates v. HMRC [2012] UKFTT 568(TTC), gives a reminder to those who have left the UK that they may still be regarded as UK resident for UK tax purposes, despite living abroad, if they have not sufficiently severed their ties to the UK.

United KingdomTax
Camilla Wallace
Camilla Wallace

A recent case, Lynette Dawn Yates v. HMRC [2012] UKFTT 568(TTC), gives a reminder to those who have left the UK that they may still be regarded as UK resident for UK tax purposes, despite living abroad, if they have not sufficiently severed their ties to the UK.

Facts of the case

A brief summary is as follows:-

  • Ms Yates lived in the UK with her husband.
  • In 2000 she moved to Southern Spain for health reasons – she suffered from Gaucher disease and it was hoped that a warm, dry climate would help.
  • Mr Yates stayed in the family home in the UK and Ms Yates made frequent, sometimes lengthy, visits to the UK to see him, such as at Christmas. She also visited her parents when they fell ill. Taking the visits into account, Ms Yates still spent over 183 days in each tax year in Spain for all but one of the tax years in question.

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