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Lyle Dicker Grace

Lyle

Background

In the long-running tax residence case, Mr Lyle Dicker Grace has lost at the final hurdle as the First-Tier Tribunal (to which the case was remitted for a new consideration) has held that he retained his UK residence. We are attaching a summary of the outcome of the case along with our thoughts.

The case highlights the importance for those individuals considering ceasing UK residence to ensure specialist professional tax advice is taken in this increasingly complex area.

If you would like to discuss this further, please do not hesitate to get in touch with your usual Deloitte contact.

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