The FTT erred in law in deciding that a taxpayer whose stay in the UK exceeded 45 days would not have been present at the end of the days in question but for exceptional circumstances beyond her control which prevented her from leaving the UK.

Summary

The First-tier Tribunal (FTT) erred in law in deciding that a taxpayer whose stay in the UK exceeded 45 days would not have been present at the end of the days in question but for exceptional circumstances beyond her control which prevented her from leaving the UK.

Background

The taxpayer (T) was resident in the UK in periods up to and including the tax year 2014/15, living with her husband and their two children. In 2015/16, T declared herself, on her self-assessment return, as non-UK resident under the statutory residence test (SRT). She had moved with her younger daughter to Ireland on 4 April 2015. Following an enquiry into T’s tax return for