The Weekly Law Reports
[1985] 3 WLR 142
[CHANCERY DIVISION]
REED (INSPECTOR OF TAXES)
v.
CLARK
1985 March 6,
7,
8,
11;
April 1
April 1
Nicholls J.
Revenue
— Income tax
— Residence
— Departure abroad of taxpayer ordinarily resident in United Kingdom
— Intention to remain abroad throughout fiscal year
— Taxpayer returning permanently to United during year of absence
— Whether departure made for purpose of “occasional residence abroad”
—
Income and Corporation Taxes Act 1970 (c. 10), ss. 49, 108
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