In the Upper Tribunal, Rebecca Sheldon alongside James Kessler KC acted on behalf of the Respondent, A Taxpayer. This hearing concerned HMRC’s appeal to a decision made in the FTT, against amendments made by HMRC to the Taxpayers self-assessment tax return for the 2015/16 tax year. 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. For more information on this case, please view the judgment.