The appellant, whose identity was withheld, was a resident in the UK during the 2014/15 tax year, where she lived with her husband and children.

She moved to Ireland in April 2015 and declared herself as a non-UK resident under the statutory residence test (SRT) in her self assessment tax return.

In the 2015/16 tax year, she was paid £8m in dividends on shares in a UK company that her husband had transferred to her during the 2014/15 tax year, on which over £3m of income tax would have been due had she remained a UK resident.

Under the SRT rules, the taxpayer had to spend 45 or fewer days in the UK to be a non-UK resident, but she spent 50 days in the UK.