Taxpayer wins 'exceptional circumstances' appeal over £3.1m tax bill

Taxpayer wins 'exceptional circumstances' appeal over £3.1m tax bill

A woman who faced a £3.1 million tax bill after overstaying her time in the UK to care for her twin sister and her children has won her case at the Court of Appeal. The decision is the latest twist in the saga that dates from 2020 when HMRC challenged the woman’s tax return for the 2015/2016 tax year. The tax body had argued her overstay in the UK didn’t amount to ‘exceptional circumstances’ under the Statutory Residence Test and that she owed t…