In the Court of Appeal, Rebecca Sheldon, alongside James Kessler KC acted on behalf of the Appellant, A Taxpayer. This appeal concerned the residency status of the Appellant for the tax year 2015/2016. The Appellant received a significant dividend in this year but contended that she was not subject to UK taxation because she was not a UK resident. The taxpayer had been present in the UK for 50 nights in this tax year (5 more than what is allowed under the SRT) and the question was asked as to whether the taxpayer would not have been present at the end of each extra day but for exceptional circumstances beyond her control which prevented her from leaving the UK. The court ultimately ruled in favour of the taxpayer. The ratio decidendi in this case states that moral or societal obligations, such as caring for a family member, can constitute “exceptional circumstances” that prevent a person from leaving the UK. This has in turn, established a precedent in the English legal system in the determination of an exceptional circumstance under the statutory residency test. For more information on this case, please view the judgment.