Rumbelow & Rumbelow v Revenue & Customs [2013] UKFTT 637 (TC)

In the first case Mr and Mrs Rumbelow left the UK to set up home in Belgium, as a prelude to semi-retirement and with a view to becoming non-resident in order to shelter their UK property from Capital Gains Tax (CGT).   The issue was whether in the tax years in question they remained resident in the UK and were therefore subject to UK CGT.  Mr and Mrs Rumbelow lost because of the ties they retained with the UK.  This tribunal used evidence of cash withdrawals, debit card purchases and records of their business transactions to track their movements during this time.  These showed that their visits to the UK were more frequent and extensive than they had described.  They also kept a taxed and insured car at their fully furnished Cheshire property where they stayed on their UK visits.  The Rumbelows lack of detailed records also hindered their attempts at showing they were non-UK resident during the years in question. The full decision can be found here.

Gibson v Revenue & Customs [2013] UKFTT 636 (TC)

In the second case Mr Gibson demolished his home and built a new house on the site.  HMRC denied principal private residence relief on its disposal.  Even though Mr Gibson had been “camping” for several months in his new house while the building works were going on the Tax Tribunal ruled that this did not amount to residence.  The full decision can be found here.