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01 February 2007 / Peter Vaines
Issue: 7258 / Categories: Features , Tax
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taxing matters

RESIDENCE: THE LATEST APPROACH

The case of Gaines-Cooper v HMRC SpC 568 has recently been reported by the special commissioners and has caused a good deal of comment in the national and professional press. The issue is all about how you count the days to determine whether somebody is resident in the UK or not and whether you can rely on the HM Revenue & Customs (HMRC) booklet IR20 on residence. The question was whether Robert Gaines-Cooper was resident in the UK. He prepared a detailed schedule of days spent in the UK, carefully and precisely in accordance with the IR20 HMRC guidance, ignoring days of arrival and departure. However, HMRC said that the days of arrival and departure should not be ignored after all. What about its hallowed practice which has been in IR20 for the last 30 years? Never mind about that; HMRC decided that it should count the days in another way—and concluded that Gaines-Cooper was resident.

A worrying approach and a new test

This approach is intensely worrying and everybody is

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MOVERS & SHAKERS

Womble Bond Dickinson—Paula Myers

Womble Bond Dickinson—Paula Myers

Womble Bond Dickinson appoints Paula Myers to private capital team in Leeds

mfg Solicitors—five promotions

mfg Solicitors—five promotions

Law firm mfg Solicitors announces five promotions at Birmingham office

Brabners—six promotions

Brabners—six promotions

Brabners adds six to partnership in record year for partner promotions

NEWS
Calls to raise the age of criminal responsibility from 10 to 14 have been renewed, with the Bar Council arguing the current threshold criminalises children too early and risks pushing them towards lifelong offending
The legal profession's AI challenge extends far beyond fabricated case citations, according to a warning about the next phase of technological risk
Law firms should use the transition period before the Financial Conduct Authority (FCA) assumes anti-money laundering (AML) supervision to strengthen governance and compliance, experts have warned
Cross-border disputes increasingly demand creative approaches to gathering evidence, with litigators needing to look beyond traditional letters of request
A Court of Appeal ruling has clarified the distinction between contracts of 'indefinite' and 'perpetual' duration, with potentially significant implications for commercial drafting
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