In the absence of a statutory definition up to 5 April 2013 (see E6.124D), there was no technical or special meaning attached to the term 'resident' and the question as to whether a person 'resided' in the UK was one of degree and therefore one of fact1.
As with all questions of fact, it was for the court of first instance to determine the issue. As Lord Buckmaster said in Lysaght2:
'…the matter must be a matter of degree; and the determination of whether or not the degree extends so far as to make a man resident…here is for the Commissioners and it is not for the courts to say whether they would have reached the same conclusion.'
Once the facts have been determined, appeals are only possible on questions of law; the facts themselves cannot be interfered with by the higher courts unless3:
'…the Commissioners have acted without any evidence or upon a view of the facts which could not reasonably be entertained.'
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Web page updated on 17 Mar 2025 16:41