½Û×ÓÊÓƵ

Duration and frequency

Duration and frequency of an individual's UK visits have long been a material consideration in determining residence and this continues under the statutory residence test from 2013/14 onwards. In Kinloch¹ a widow lived in hotels in the UK and abroad. For 1924–26 inclusive, the Special Commissioners held that she was not resident, but for the year 1927/28, because of her regular and lengthy visits to the UK, she was found to have become resident.

In Lysaght² the appellant, a national and a citizen of the Irish Free State, was a director of an English company, but had long since sold his English residence and gone to live permanently with his family at Mallow in Ireland, which was his only fixed place of abode. He came to England every month to attend directors' meetings, staying each time in hotels for a week – his average aggregate stay was less than three months per annum. The finding of the Special Commissioners that his visits here were in accordance