Counting days in UK for residence tests. By Richard Mannion

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The case of Gaines-Cooper v Revenue and Customs Commissioners has raised considerable interest in the press. It concerns a multi-millionaire who found to his cost that HMRC publishes one set of rules on UK temporary residency but argues questions of residency on an entirely different basis in the courts.

Richard Mannion, national tax director of Smith and Williamson, shares his views on the decision as it currently stands.

The case of Gaines-Cooper v Revenue and Customs Commissioners has raised considerable interest in the press.

Probably the main point of interest in this case concerns the Revenues assertion that the guidance in booklet IR20 did not apply in the case of Mr Gaines-Cooper.

Para 1.2 of the booklet says the normal rule is that days of arrival in and departure from the UK a...

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25th Nov 2006 18:07

IM 50
The CCAB comment after Wilkie is reproduced in Inspectors Manual para 50, but like the comment Richard reproduces, it is specific to the 183 day rule.. The next para in IM is 130, the one before is something like IM43. There is, IIRC, no statement in IM (at least in the public pages) about the 91 day test. I assume it is in paras 44-49, and that it gives further details on how to apply it in a range of cases.

Come to think of it, it is presumably possible to make a Freedom of Information request about whether the paragraphs exist, even if they aren't going to release what they say...

Mike Truman

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