Robert Gaines-Cooper, on 19 October 2011, lost his long-running battle with HMRC over his tax residence status. The Supreme Court found in favour of HMRC and upheld the Court of Appeal’s decision that Gaines-Cooper was UK tax resident between 1993/94 and 2003/2004.
Gaines-Cooper has commented on his disappointment in the decision and intends to seek advice on referring his case to the European Court.
The impact for Gaines-Cooper personally is clear. However, there are much wider implications for those individuals who also claim, or have historically claimed to be, non UK resident on the same basis.
To find out more download the factsheet below.