Seychelles-based entrepreneur Robert Gaines-Cooper is taking his long-running residence case against HMRC to the Supreme Court.
residence test
The High Court has dismissed an appeal by Mr Robert Gaines-Cooper against the November 2006 decision of the Special Commissioner
1
Following the Chancellor’s PBR announcement on residence and domicile, many visitors to the UK will be taking an interest in their residence status for tax.
5
The case of Gaines-Cooper v Revenue and Customs Commissioners has raised considerable interest in the press.
1
Case summary by Richard Mannion, national tax director, Smith & Williamson Limited
