Reed v Clark

Subject Matter

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 Kingdom thereafter — Whether “person residing in the United Kingdom” during year of absence — Whether departure made for purpose of “occasional residence abroad” — Income and Corporation Taxes Act 1970, ss 49, 108

[1986] Ch 1; [1985] 3 WLR 142