Tax updates: January 2014

The latest technical news and commentary on cases, including Glyn, Gibson and Behague

Case: ’distinct break’ in establishing non-residence in Glyn

Glyn v Revenue & Customs [2013] UKFTT 645 (TC) considered an appeal by Mr Glyn against an income tax assessment for the tax year 2005–06 during which he had received a dividend of £22m in respect of shares in a UK company.

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Case: ’distinct break’ in establishing non-residence in Glyn

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