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UK: Tribunal finds Taxpayer was non-resident despite exceeding the permitted Days due to ‘exceptional Circumstances’

www.rpc.co.uk/perspectives/tax-take/tribunal-finds-taxpayer-was-nonuk-resident-despite-exceeding-permitted-days/#page=1

Update:
Court allows taxpayer’s appeal and agrees the “exceptional circumstances” exemption was satisfied | RPC
Tax residence and the meaning of “exceptional circumstances” – Stewarts

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