The appellants were resident in the UK for the relevant tax years, as they did not make a distinct break from the UK, they had a settled abode in the UK, and their presence in the UK was such as to constitute residence.
The appellants (husband and wife) had, until 2006, lived all their lives in the UK. In 2006, they rented property in Monaco after deciding that they wanted to move somewhere warmer, sunnier, and more suited to them.
In the tax years 2006/07, 2007/08, 2008/09, 2010/11 and 2011/12 (the tax year 2009/10 was not under appeal), the appellants’ visits to the UK did not exceed 90 days. They informed HM Revenue and Customs (HMRC) on form P85 that their date of departure from the UK was 20 March 2006. Their former residential property in the UK was retained as a holiday home.
The appellants subsequently returned their NHS medical cards, removed themselves from their GP practice in the UK,
