UK Residence and the Gaines-Cooper Case

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On 16 February 2010, the Court of Appeal released its decision in R (on the application of Davies, James & Gaines-Cooper) v HM Revenue & Customs (“HMRC”). The Court of Appeal unanimously dismissed the claim of the taxpayer that HMRC failed to interpret IR20 (which was the former HMRC guidance to determine whether an individual was resident in the UK for tax purposes), in the correct manner and unlawfully refused to apply it. It was held that on a proper interpretation of IR20 the taxpayer was resident in the UK for capital gains tax purposes.

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Morrison & Foerster LLP on:

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