It would be remiss, surely, not to point out that other variations on the choice of residence theme are available and have certain advantages.
Well then, it looks like it is his PPR.
Are you forgetting about the wife here? Unless they're going to pretend they're separating they can't have two PPRs.
Interesting point. Hypothetically, what would the situation be if a married couple each owned a property in different countries, each lived in their own separate property for the bulk of the year, spending alternate weekends and holidays together in each others homes? Would they not have separate PPRs in that case? If they can have only one, which is it to be? It sounds a bit 1970s for a spouse's PPR to be deemed automatically to be that of her husband. Or vice versa, in whatever combinations of gender we can contemplate
It sounds a bit tax evasion for a happy couple who would satisfy the criteria as to where they would expect to be found living in one property only to then pretend to have two PPRs. Especially if the husband's employers also believe him to be ordinarily resident in the UK. Most employers don't allow work from abroad due to the taxation implications for them, if this company allows it, assuming they're tax compliant, making a case for full time residence in the Irish property would be a stretch.It sounds a bit 1970s for a spouse's PPR to be deemed automatically to be that of her husband. Or vice versa, in whatever combinations of gender we can contemplate
The OP has said they are considering moving to the UK. I don't understand how you think it would be normal based on the information provided to date to assume a happy couple would choose to spend more than 6 months apart in each tax year?
You're just making stuff up now, the OP has stated:
How are you reading that and thinking he's going to work full time in Ireland and only visit his wife every second weekend?
Yes indeed, but an alternative hypothetical scenario was posed whereby he stays in Ireland. I'm merely missing as to what the situation might be in such a hypothesis. Hypothetical scenarios are good for teasing out the exact contours of legalities.
It's not particularly common, I'll grant you that. But neither is it unknown. Long distance relationships can and do work, particularly for time limited situations due to perhaps work or family caring responsibilities. As to whether it's "normal" or not, who can say? Does "normality" as a function of intimate relationships even exist as a recognised concept in tax law? Could be a lot of people in trouble if it is!
No, I'm not. I'm hypothesising and thereby teasing out the boundaries of what might be possible.
As I say, it's a conceivable hypothetical scenario. Lots of married couples live apart during the week and hook up at weekends. I'm merely wondering why they can't each have a PPR which accurately reflects where each spends a majority of his/her time?
That's an off-topic scenario, and not what the OP is looking for advice on. If you wish to hypothesise, do so in another thread.