www.osborneclarke.com/insights/when-do-exceptional-circumstances-count-uk-tax-residence-status
UK tribunal clarifies ‘exceptional circumstances’ residence test – Stewarts (stewartslaw.com)
See also:
blog.burges-salmon.com/post/102i0yi/were-you-uk-resident-in-2021-2022-you-need-to-know-for-your-tax-return
www.taylorwessing.com/en/insights-and-events/insights/2024/01/caught-offside-jordan-henderson-and-uk-tax-residence
Court allows taxpayer’s appeal and agrees the “exceptional circumstances” exemption was satisfied | RPC
Tax residence and the meaning of “exceptional circumstances” – Stewarts
