FTT Upholds Information Notice But Varies It
Under Schedule 36 of the Finance Act 2008, HM Revenue and Customs (HMRC) may require a taxpayer to provide information or documents that are reasonably required for the purpose of...
Continue readingA recent attempt by the wife of a British expatriate, who had lived for many years in Spain, to persuade the English court to accept jurisdiction over their divorce was frustrated by the Court of Appeal, which decided that the husband’s ‘hatred’ of British weather clinched the argument that he had no intention of returning to the UK and was permanently resident abroad.
After a decree nisi was issued in the family court last autumn, the husband appealed, arguing that the court did not have jurisdiction as he is not UK resident. He claimed that he is a permanent resident of Spain despite owning several properties in the UK.
The Court of Appeal accepted that his habitual residence is in Spain and evidence presented that he had ‘no intention of ever moving back to the UK’ meant that the decree nisi must be set aside.