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RESIDENCE - Coggle Diagram

- - - - Case Name
        
        Cohen v CIR
      - Facts of case
        
        Taxpayer owned a flat in Johannesburg, moved overseas for two years and leased these flat.
      - Judge decision
        
        Though a man may be resident in more than one country at a time, you can only be ordinary resident in one. His ordinary residents would be the country to which he would naturally return to from all his wanderings.
      - Principle
        
        A person is ordinary resident in the country to which he intends to return from always wanderings. The country he regards as his real home.
      - Issue:
        
        Is the taxpayer ordinary resident in SA while working overseas for two years
    - - Ordinary resident means the place that a person's lifestyle is centered and to which the person regularly returns if his or her presence is not continuous.
      - Ordinary residence is the place where person resides in the ordinary course of his or her day-to-day life
  - - - Case name:
        
        CIR v Kuttel
      - Facts of the case:
        
        A taxpayer immigrated to America and started his life there he returned to South Africa regularly to pursue business interests during these two periods he stayed in his home in Cape Town where he maintenance and renovated it.
      - Issue:
        
        Is the taxpayer an ordinary resident in South Africa
      - Judge decision:
        
        The taxpayer real home seemed to be in America. The place of ordinary residence was the place where the person was habitually and normally resident apart from his temporary or occasional absence of long or short duration
      - Principle:
        
        A person is ordinary resident where the persons primary residence is. Where the person is habitually and normally resident
  - - - It was held that a person would lose his or her ordinary residence in a place if he or she travels to another place to live and work indefinitely even if he or she intends ultimately to return do the prior home
    - - Case Facts
        
        The court dealt with the issue of a person who moved from UK do South Africa temporary for the purpose of a two year work assignment
      - Judge decision:
        
        The taxpayer supplies of ordinary residents was in the UK because he was temporary in South Africa
    - - Case facts:
        
        A master mariner who has been absent from the UK through the tax year whose wife and children lived there was liable to assessment as a person residing in Great Britain
      - Judge decision:
        
        Every sailor has a residence on land therefore he is liable do assessment as a person residing in Great Britain.
  - - - Principle:
        
        A person might cease to be habitually resident in place in a single day if he or she leaves with a settled intention not to return but probably cannot become habitually resident in another place in a single day.
  - - - Fixed place of residence
      - Place of business and personal interests
      - Application for permanent residence
      - Family and social relations
      - Location of personal belongings
      - Nationality
- - - - Where central management and control is carried out by the board of directors