This issue of the Rudge Revenue Review considers the decision in Michael Parker v. HMRC, only the second case to concern the application of the Statutory Residence Test (the ‘SRT’).
The decision presents a number of puzzles. First, it contains two glaring errors made by the Tribunal, one in recording the facts and another on the statutory basis for part of its decision. More fundamentally, there is the question of why HMRC took a case which, on the face of it, it was bound to lose.
