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Gaines-Cooper set for Supreme Court

03 August 2010
Issue: 4267 / Categories: News , Gaines-Cooper , Supreme Court , Residence & domicile
Proceedings expected early next year

The long-running residence case of Robert Gaines-Cooper looks set to continue. Taxation understands that the businessman has been granted leave to appeal to the Supreme Court.

It is likely that proceedings will begin in early 2011, when Mr Gaines-Cooper will challenge last February's decision by the Court of Appeal not to allow judicial review of his situation. The taxpayer, who has a home in the Seychelles, has been seeking to be treated as a UK non-resident on the basis of the HMRC practice set out in the IR20 booklet.

He was previously found by the Special Commissioners to be both a resident and domicile of the UK. An appeal against the decision on the matter of domicile was later rejected by the High Court, but the issue of residence resulted in the right to an appeal being granted.

A poll run by shortly after Mr Gaines-Cooper was denied judicial review suggested that the vast majority of the site’s users (84%) believe he will not be successful in the Supreme Court.

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