header-logo header-logo

taxing matters

01 February 2007 / Peter Vaines
Issue: 7258 / Categories: Features , Tax
printer mail-detail

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

If you are not a subscriber, subscribe now to read this content
If you are already a subscriber sign in
...or Register for two weeks' free access to subscriber content

MOVERS & SHAKERS

DWF—19 appointments

DWF—19 appointments

Belfast team bolstered by three senior hires and 16 further appointments

Cadwalader—Andro Atlaga

Cadwalader—Andro Atlaga

Firm strengthens leveraged finance team with London partner hire

Knights—Ella Dodgson & Rebecca Laffan

Knights—Ella Dodgson & Rebecca Laffan

Double hire marks launch of family team in Leeds

NEWS
Charles Pigott of Mills & Reeve reports on Haynes v Thomson, the first judicial application of the Supreme Court’s For Women Scotland ruling in a discrimination claim, in this week's NLJ
Charlie Mercer and Astrid Gillam of Stewarts crunch the numbers on civil fraud claims in the English courts, in this week's NLJ. New data shows civil fraud claims rising steadily since 2014, with the King’s Bench Division overtaking the Commercial Court as the forum of choice for lower-value disputes
The Supreme Court issued a landmark judgment in July that overturned the convictions of Tom Hayes and Carlo Palombo, once poster boys of the Libor and Euribor scandal. In NLJ this week, Neil Swift of Peters & Peters considers what the ruling means for financial law enforcement
Small law firms want to embrace technology but feel lost in a maze of jargon, costs and compliance fears, writes Aisling O’Connell of the Solicitors Regulation Authority in this week's NLJ
Artificial intelligence may be revolutionising the law, but its misuse could wreck cases and careers, warns Clare Arthurs of Penningtons Manches Cooper in this week's NLJ
back-to-top-scroll