Tax

McCabe v Commissioners for His Majesty's Revenue and Customs (Residence - whether Appellant had ceased to be UK resident - application of case law test and application of UK/Belgium DTC - application of COVI limb of DTC tie-breaker)

[2024] UKUT TCC 280Upper Tribunal (Tax & Chancery)2024

“UPPER TRIBUNAL(Tax and Chancery Chamber) Rolls Building, Fetter LaneLondon, EC4A 1NLHeard On: 17–18 June 2024 Judgment Date: 12 September 2024 B e f o r e :”

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