R (on the application of Davies and another) v Revenue and Customs Commissioners [2011] UKSC 47, [2011] All ER (D) 157 (Oct)
“Residence” was not defined in statute. The definition of “reside” adopted by the courts was that of a “settled or usual abode”. An individual who had been resident in the UK ceased in law to be so resident only if he ceased to have a settled or usual abode in the UK. The phrase “a distinct break” was not an inapt description of the degree of change in the pattern of an individual’s life in the UK which would be necessary if a cessation of his settled or usual abode in the UK was to take place. Section 334 of the Income and Corporation Taxes Act 1988 had the effect that, if an individual who had been resident and ordinarily resident in the UK, ceases to be resident in the UK, he would nevertheless be deemed to have remained resident in the UK if he had left the UK for the purpose only of occasional residence abroad. It was clear that, whether in order to become
