TaxPersonal TaxPilot ruled as still resident in UK for tax purposes

Pilot ruled as still resident in UK for tax purposes

Lyle Grace's frequency of visits to Heathrow home, plus his employment with a British airline, sees tribunal rule he is a UK resident for tax purposes

A PILOT who left the UK to set up home in South Africa has lost a tribunal case in which he claimed he was not a UK resident for tax purposes.

The tribunal ruled that Lyle Grace’s conduct failed to sufficiently demonstrate he made a distinct break from the UK. Grace claimed he was not a UK resident as his main home was in South Africa, where he moved to in 1997. But the commercial airline owns a house near Gatwick, where he stays for short periods after piloting flights.

The tribunal said his employment with a British airline, the frequency of his visits and his house in the UK were all significant factors in drawing their conclusions.

Patricia Mock, a director in the private clients practice at Deloitte, said: “The Grace case is the latest in a string of claims for non-UK residence which have been decided in favour of HM Revenue & Customs.”

The cases demonstrate the “increasing scrutiny paid by HMRC” when considering tax affairs of people who have ceased to be UK resident.

 

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