Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Leaving on a jet plane

09 March 2010 / Christopher Stone
Issue: 4246 / Categories: Comment & Analysis , Residence & domicile
CHRISTOPHER STONE explains the implications of Gaines-Cooper v HMRC for non-residence


  • A brief summary of the two cases.
  • IR20 and leaving the UK to work full-time abroad.
  • Determining whether a taxpayer has left the UK in other circumstances.
  • Has there been a distinct break with the UK?
  • The importance of other factors in residence status.

Residence status is an extremely important concept in personal taxation and underpins an individual’s liability to income and capital gains tax.

The Court of Appeal’s judgment in the joined judicial review applications of Gaines-Cooper v HRMC; Davis & James v HMRC [2010] EWCA Civ 83 will have practical application for thousands of people seeking non-resident status.

In a decision on the status and application of IR20 HMRC’S guidance leaflet on residence the court upheld the department’s interpretation of chapter 2 confirming that HMRC...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon