UK and court case on tax residence
The Tuczka case (Tuczka v HMRC  UKUT 113 (TCC)) involved the question of ordinary residence in the United Kingdom.
The Tuczka case (Tuczka v HMRC  UKUT 113 (TCC)) involved the question of ordinary residence in the United Kingdom. Individuals can be regarded as UK resident and ordinarily resident ROR or resident but not ordinarily resident RNOR. The distinction is important because, with one exception i.e., of non-UK-domiciled employees of a non-UK-resident employer where there are no UK duties, ROR employees are taxable on their worldwide earnings whether remitted to the UK or not. RNOR employees are taxable on their earnings for UK duties whether the employees earnings are paid in the UK or not. Such employees, however, can elect for the remittance basis, and then their earnings for non-UK duties are only taxed in the UK if remitted to the United Kingdom.
The Upper Tribunal (Tax and Chancery Chamber) has agreed with the First-tier Tribunal (Tax Chamber) and dismissed the taxpayer's appeal and found him to be ROR in the UK for the year under appeal 1.
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Source: The Forum for Expat Management