The case of James Glyn is of considerable importance because it is virtually the only case in living memory where the taxpayer has won a case on residence—leaving aside the admirable efforts of Mr Grace before the Special Commissioners, which went down in flames on appeal.
Residence cases are notoriously fact dependent and only occasionally do any new principles (or refinements of existing principles) arise.
So it was with Glyn. In very broad terms, Glyn left the UK in 2005 to take up residence in Monaco and the First Tier Tribunal had to decide whether he had made a distinct break. The tribunal reviewed all the facts and conducted the necessary multi factorial evaluation, concluding that he had indeed made a distinct break by substantially loosening his social and family ties.
A great result for Glyn but unfortunately, the Upper Tribunal did not see matters quite the same way (HMRC v James Glyn [2015] UKUT 0551, [2015] All ER (D) 125 (Oct)).
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