Robert Gaines-Cooper v Revenue & Customs Commissioners [2006] Spc568

Case summary by Richard Mannion, national tax director, Smith & Williamson Limited

Background
The Revenue have raised assessments for the years 1992/93 to 2003/04 under Section 739 to 746 ICTA 1988 and/or Sections 660A to 660G ICTA 1988 and these assessments are under appeal. It was agreed that the issues of domicile, residence and ordinary residence of the appellant should be heard as preliminary issues.

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