"(i) The word "reside" is a familiar English word which means "to dwell permanently or for a considerable time, to have one's settled or usual abode, to live in or at a particular place": Levene v Commissioners of Inland Revenue (1928) 13 TC 486, 505. This is the definition taken from the Oxford English Dictionary in 1928, and is still the definition in the current on-line edition; (ii) Physical presence in a particular place does not necessarily amount to residence in that place where, for example, a person's physical presence there is no more than a stop gap measure: Goodwin v Curtis (1998) 70 TC 478, 510; (iii) In considering whether a person's presence in a particular place amounts to residence there, one must consider the amount of time that he spends in that place, thenature of his presence there and his connection with that place: Commissioners of Inland Revenue v Zorab (1926) 11 TC 289, 291; (emphasis added by Ms Cronin) (iv) Residence in a place connotes some degree of permanence, some degree ofcontinuity or some expectation of continuity: Fox v Stirk[1970] 2 QB 463 , 477; Goodwin v Curtis (1998) 70 TC 478, 510; (emphasis added by Ms Cronin) (v) However, short but regular periods of physical presence may amount to residence, especially if they stem from performance of a continuous obligation (such as business obligations) and the sequence of visits excludes the elements of chance and ofoccasion: Lysaght v Commissioners of Inland Revenue (1928) 13 TC 511, 529; (emphasis added by Ms Cronin) (vi) Although a person can have only one domicile at a time, he may simultaneouslyreside in more than one place, or in more than one country: Levene v Commissioners of Inland Revenue (1928) 13 TC 486, 505; (emphasis added by Ms Cronin) (vii) "