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Good Day,
I just watched the above mentioned lecture and would like to enquire about Fernando in illustration 2 under Residence.
I think that Fernando has spent 140 days in the UK and therefore has spent more time in the UK than any other country. This would mean he has 2 ties with the UK and is a resident.
Please correct or confirm. Thanks in advance.
Hi – I think you need to read the illustration information again. Fernando did indeed spend 140 days in the UK, but it then goes on to say that he spent the remainder of the year at his home in Spain and this will be considerably longer than 140 days would it not!!??
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