Michael Parker v The Commissioners for HMRC
Decision date: 1 May 2026
Neutral citation: [2026] UKFTT 652 (TC)
Overall AI summary confidence: high
Short overview
This short overview is intended to summarise the case, issues and outcome so far as they are supported by the judgment.
AI confidence in this short overview: high
This appeal concerned whether four UK days in 2019/20 should be disregarded under Schedule 45 paras 22(3) (transit) and 22(4) (exceptional circumstances) so that the appellant met the third automatic overseas test. The First-tier Tribunal found three days (8, 17 and 28 Feb) were transit days as the appellant arrived as a passenger and engaged only in activities ancillary to onward travel, and that 29 Feb was an exceptional-circumstances day because Storm Jorge closed Dublin Airport and prevented departure despite the appellant intending to leave as soon as permitted. With those four days disregarded the appellant’s UK day count fell to 89, the third overseas test was met, and the appeal was allowed.
Ratio decidendi
This summary is intended to identify the ratio decidendi, meaning the legal reasons for deciding and the binding part of the decision.
AI confidence in this ratio decidendi summary: high
The Tribunal’s dispositive reasoning is that (a) a person may qualify as having “arrived as a passenger” for para 22(3)(a) even where the UK is a terminal point of a booked ticket segment (the form of ticket is not determinative), and (b) for para 22(4) an objective appraisal of the factual circumstances at the relevant time determines whether a traveller was prevented from leaving and intended to leave as soon as circumstances permitted — including that reliance on airline arrangements can satisfy the required intention.
Obiter dicta
This summary is intended to identify obiter dicta, meaning observations made by the way that were not necessary to deciding the case and are not binding.
AI confidence in this obiter dicta summary: medium
The Tribunal observed (non-bindingly) that statistical evidence about flight cancellation rates may be informative but is not decisive on whether weather-related disruption is “exceptional”, and that passengers are not expected, as a matter of ordinary expectation, to abandon checked luggage or contrive speculative alternative travel arrangements to demonstrate an intention to leave as soon as circumstances permit.