Chapter 2, Income tax comp Illustration 2

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July 5, 2017 at 7:16 pm #394787
Candy
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Hi,

I found that Fernando has 2 ties:

House
In Uk for more than 90 days.

According to table 121 – 182 days and 2 ties should make him resident?

Please explain why I am wrong

Thanks
July 7, 2017 at 10:36 am #394944
Tax Tutor
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Read the 90 day rule again – it does not apply to Fernando! Let me know if you understand why
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