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High Court Overturns Special Commissioners Decision in the Grace case

The High Court has overturned a Special Commissioners decision in the case of Commissioners of Revenue & Customs v Grace. According to Taxation magazine this is the first time in 100 years that the court has overturned a Special Commissioner’s ruling.

The case involved an airline pilot who claimed he was non resident in the UK as he had settled in South Africa even though he returned to the UK regularly to carry out the duties of his UK employment.

The case bucked the trend in recent resident cases in that the taxpayer won in front of the Special Commissioners, and he represented himself. Mr Justice Lewison ruled in the High court that that the Special Commissioner (Dr Nuala Brice) had “made errors in arriving at her decision” adding that “the only possible conclusion” was that Mr Grace was resident in the UK.



Date: 13th November, 2008
Author: Liz Cuthbertson


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