The Supreme Court has given Mr Gaines-Cooper leave to appeal from the Court of Appeal’s decision regarding his tax residence position.
In February 2010 the Court of Appeal held that HMRC is bound by its public statements, e.g. HMRC IR20 (now HMRC6). However the COA also decided that Mr Gaines-Cooper could not benefit from the IR20 provisions because he did not satisfy all its terms. Despite the fact that he acted fully in accordance with the letter of IR20, he had failed to meet an additional condition which was not actually written in IR20 but had to be inferred from it. When he left the UK he did not completely sever all family and social ties to the UK.
The Supreme Court will now look at the matter again. In the meantime people trying to determine whether or not they are UK resident face continuing uncertainty over the rules.
Lynam Tax domicile specialists have decades of experience in dealing with tax residence and domicile issues.
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