Tribunal rules Australian ‘resident’ but not ‘ordinarily resident’ for tax purposes

An Australian citizen who worked on a short-term contract in the UK as a tax manager for an international company has won part, but not all, of his appeal to the First Tier Tribunal (FTT) in the Ward case over tax assessments and penalties relating to salary and travel costs, with the tribunal finding that while resident, he was not ‘ordinarily resident’ for either of the years in question

The case concerned Robert Ward, an Australian who worked as group tax manager for the Macquarie Bank group [Robert Ward and the Commissioners for Her Majesty’s Revenue & Customs, [2016] UKFTT 0114 (TC) TC04902].

Ward initially arrived in the UK in July 2006 and stayed until December 2006. During this this period, he continued to be employed and paid by his Australian employer, Goodman Property Services (Australia) Pty Ltd, all of his salary for that period being paid in Australia and only subject to tax there.

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