The Supreme Court (formerly the House of Lords) finally heard the latest, and what will now become the final round in Robert Gaines-Cooper’s long running residency battle with HMRC. Gaines-Cooper is appealing against the 2010 High Court judgment that, despite spending a significant amount of time abroad (in the Seychelles, in this case) he still in fact remained resident in the UK because of a significant number of ongoing UK connections which, in HMRCs eyes, were not sufficiently severed before he left the UK.
The case is well trodden now and the finer details are not explored further here.
A decision will be with us in the Autumn.
The government last month issued a consultation on a statutory residency test to hopefully provide more certainty on when and individual will, and will not be treated as resident in the UK for tax purposes (see previous article on 19th June 2011) .