Philip George Turberville v Commissioners for Her Majesty's Revenue and Customs
Decision date: 3 February 2010
Neutral citation: [2010] UKFTT 69 (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 Mr Philip Turberville ceased to be ordinarily resident in the UK when he moved to Dallas on 1 July 2001 and whether he was ordinarily resident for 2001–02 and 2002–03. The tribunal found a distinct break in ordinary residence around 1 July 2001, so he was not ordinarily resident thereafter; because he was ordinarily resident for part of 2001–02 the tribunal treated the whole 2001–02 year as ordinarily resident, but held he was not ordinarily resident for 2002–03.
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: medium
The tribunal treated a clear change in pattern of life—here an employment relocation with company‑provided local accommodation and significant local expenditure—as capable of constituting a distinct break in ordinary residence. The tribunal also proceeded on the basis that once ordinary residence exists for part of a tax year it will treat the whole tax year as ordinarily resident for assessment purposes.
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 indicated that retention of UK homes and frequent visits can be neutral factors and do not necessarily prevent a finding of a distinct break where other objective factors indicate relocation. It also noted that inconsistent tax filings in different jurisdictions do not automatically undermine a factual finding of a distinct break when other evidence supports relocation.