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Distinct break

The phrase 'distinct break' does not appear in the residence statute¹. However, when a UK resident moved abroad before 6 April 2013 and purported to be non-resident, the courts considered whether the individual had made a distinct break with the UK. The importance of this was emphasised by the Supreme Court² (see E6.124G). If there was no such break, the individual's foreign visits could fall within ITA 2007, s 829 by representing merely 'occasional residence abroad'. See 'Occasional residence abroad' below.

In Brown³ there was:

'…a definite break in [Mr Brown's] habit of life in February, 1918, when the house in the United Kingdom was given up.'

Similarly, in Combe⁴, Lord Sands said that where:

'A man is resident permanently in this country and he goes to America for certain purposes, but he remains…for a half of each year in this country. Now, I think it would be somewhat difficult to hold that there was any break in his residence in this