The taxpayer was not resident or ordinarily resident in the United Kingdom from 15 June 1987 to 15 February 1993. He appealed that against an assessment to income tax for the year 1993-94 on the ground that he was entitled to a foreign earnings deduction pursuant to s.193(1) ICTA 1988. He claimed that he was entitled to include the period of his absence from the United Kingdom in aggregating the qualifying period, in respect of which the deduction fell to be calculated, on the ground that there was nothing in the 1988 Act that confined the qualifying period to the time at which he was resident or ordinarily resident in the United Kingdom. The qualifying period was defined in para 3 of Schedule 12 to the 1998 Act by reference to ‚Äö√Ñ√∫days of absence‚Äö√Ñ√π from the United Kingdom. The General Commissioners allowed the taxpayer’s appeal and the Revenue appealed.Nicola Shaw, instructed by Terence St John Millett, appeared for the Taxpayer
Carstairs (HMIT) v. Sykes – Chancery Division
Gray’s Inn Tax Chambers are delighted to announce Michael Firth is to be appointed King’s Counsel as per the new Silk appointments announced on Friday 19th January 2024.
22 Jan 2024
Gray’s Inn Tax Chambers are delighted to have won two awards at this year’s Chambers UK Bar Awards ceremony held on 30 November.
04 Dec 2023
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