Residence Rules: "Gaines – Cooper" and Revenue Guidance
05-Mar-2010 | Private Client
In Gaines-Cooper, the Court of Appeal considered the position of individuals who limit their time in the UK to 90 days or less per annum in an effort to establish non-resident status. It sent a clear message that this is often insufficient.
Lawyers Mark Buzzoni, Andrew Goodman, Andrew Hine, Nick Warr
The case follows an effective change of practice by the Revenue and is of concern for any individuals who have left the UK and attempted to establish non-resident status, or plan to do so, while retaining links to the country.
Download the full briefing note on the implications of this case.
