Robins (H.M. Inspector of Taxes) v Durkin. 1988 BTC 195
Judgment delivered 6 May 1988.
Income tax – Sch. E – Earnings from work done abroad – Long absences of at least 365 days – Taxpayer returned to UK after 356 days but continued to be employed – Whether taxpayer entitled to relief for long absences – Finance Act 1977, Sch. 7, para. 1(3).
This was an appeal by the Crown from the determination of the Lowestoft General Commissioners that the taxpayer was entitled to the 100 per cent relief from Sch. E tax for long-term absence from the UK afforded by the Finance Act 1977, Sch. 7, para. 1.