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E6.124K Definition of ordinary residence

The concept of ordinary residence was removed by FA 2013 and replaced with references to residence with effect from 6 April 2013 as part of the Government's initiative to simplify tax rules and reduce uncertainty. See E6.124L which discusses the abolition of ordinary residence from 6 April 2013 and transitional rules to 5 April 2016.

The term 'ordinarily resident', like the term 'resident', which was used in the legislation up to 5 April 2013 had no technical or special meaning in the Taxes Acts. In Lysaght¹, Lawrence LJ considered that 'ordinarily' was used:

'in its primary and natural sense of “in conformity with rule or established custom or practice” …In this sense “ordinarily” is contrasted with “casual” or “occasional”'

That interpretation was later approved by Lord Buckmaster². Viscount Sumner, after considering the various qualifying adverbs that could have been applied to the term 'resident' said³:

'I think the converse to “ordinarily” is “extraordinarily” and that part of the regular order of a man's life, adopted voluntarily