Chapter STTG3300

CourtHM Revenue & Customs
Record NumberSTTG3300
Published date26 October 2015

Outside the field of taxation there are many circumstances in which the identification of an individual’s residence is important. Whilst the meaning of a phrase must always be considered by reference to the particular legislative context in which it is used, the following cases illustrate important factors that should be considered when considering whether a location constitutes ‘a place of residence’ for the purposes of Scottish taxpayer status.

One such example is the identification of the constituency in which an individual is resident for the purpose of voting. Under the Representation of the People Act 1948, entitlement to vote was given to persons resident in a constituency on a qualifying date. In the case of Fox v Stirk, Ricketts v Registration Officer for the City of Cambridge [1970] 3 All ER 7 *the Court of Appeal considered whether students should be resident in the constituency of the University that they attended. In his judgment, Lord Denning M.R. cited a passage from the speech of Viscount Cave L.C. in *Levene v. Inland Revenue Commissioners [1928] AC 217 (a case which did relate to tax law)

’… the word ‘reside’ is a familiar English word and is defined in the Oxford English Dictionary as meaning ‘to dwell permanently or for a considerable time, to have one’s settled or usual abode, to live in or at a particular place’.’

Lord Denning went on to say

‘I derive three principles. The first is that a man can have two residences. He can have a flat in London and a house in the...

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