Introduction to the Guidance and the Meaning of ‘Home’
The Guidance, in outlining the characteristics of a ‘home’, does little more than repeat para. 25(1) and (2).510
It gives examples,511
of things which HMRC does and does not accept are ‘homes’ but the examples are lacking in detail and do not give the reasoning used to arrive at the conclusions as to whether the individuals in them have a ‘home’ and, if so, where it is. The Guidance could hardly do so for if, as the Government considers, a ‘home’ is indefinable, it cannot relate the facts in the examples to principles by which what is a ‘home’ can be distinguished from what is not.