Leaving on a jet plane
CHRISTOPHER STONE explains the implications of Gaines-Cooper v HMRC for non-residence
10 Mar 2010

Croatian conundrum
A Croatian domiciled but UK resident taxpayer owns a property in Croatia that is let. Her mother has a power of attorney, receives the rental income, declares this personally and pays Croatian tax on this income
10 Mar 2010

SP 1/09 to take effect until April 2011
Statement extended by 12 months
5 Mar 2010

Requirements not satisfied
R (on the application of Davies and another) v CRC; R (on the application of Gaines-Cooper) v CRC, Court of Appeal
1 Mar 2010

The final blow?
PETER VAINES discusses whether we have reached the end of the road for ordinary residence
24 Feb 2010

Middle-Eastern man
An employee has been working in the Middle East since February 2009 and intends to finish this contract in the summer of 2010
17 Feb 2010

Gaines-Cooper refused judicial review
Taxpayer seeks leave to appeal to Supreme Court
16 Feb 2010

IR20 guidance not exhaustive, insist HMRC
Gaines-Cooper: Court of Appeal, third and final day
9 Nov 2009

Residence case hears taxman's 'dichotomy'
Gaines-Cooper: Court of Appeal, day two
6 Nov 2009

HMRC ‘changed policy to catch non-residents’
Gaines-Cooper case: Court of Appeal, day one
5 Nov 2009

Return journey
Grace has been sent back to the First-tier Tribunal for reconsideration. MIKE TRUMAN looks at the judgment
4 Nov 2009

Grace is returned to First-tier Tribunal
Appeal judges rule there is room for doubt
30 Oct 2009