From www.accountingweb.co.uk: (UK context) The Court of Appeal upheld the First Tier Tribunal’s decision that a taxpayer could discount several days in the UK for caring for her troubled twin sister, thereby passing the statutory residence test despite HMRC’s challenge.

The court recognised that moral obligations related to family circumstances could be considered exceptional and prevent a person from leaving the UK.

This case marks a significant interpretation of the statutory residence test, potentially influencing future similar cases.