FTT rules on intersection of the statutory residence test and the common law residence test.

” Batten v HMRC [2022] UKFTT 199 (TC)

The First-tier Tribunal dismissed the taxpayer’s appeal on the basis that he lost and then regained UK residency under the common law residence test, which in turn affected his residency for later years under the SRT. The judgment contains findings made as a result of extensive witness evidence, arising during a two week hearing.

John Brinsmead-Stockham and Edward Hellier appeared on behalf of HMRC. The judgement can be found here.  ”