The appellant, Darryn Lyons, appealed to the tribunal against a capital gains tax (CGT) assessment issued by HMRC totalling £1,087,413.68 in respect of the sale of various UK properties during the tax year 2012-13.

That tax year preceded the introduction of the statutory residence test (SRT) and Lyon’s residence for tax purposes, therefore, had to be determined under pre-SRT rules.

At the FTT, HMRC maintained that Lyons was a UK tax resident for at least one day in the tax year 2012-13.

Lyons argued that he had ceased to be a UK tax resident before 6 April 2012 and any presence in the UK thereafter fell within the provisions of s9(3) Taxation of Chargeable Gains Act 1992 (TCGA).