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Residence & domicile
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32
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
The final blow?
PETER VAINES discusses whether we have reached the end of the road for ordinary residence
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
Gaines-Cooper refused judicial review
Taxpayer seeks leave to appeal to Supreme Court
IR20 guidance not exhaustive, insist HMRC
Gaines-Cooper: Court of Appeal, third and final day
Residence case hears taxman's 'dichotomy'
Gaines-Cooper: Court of Appeal, day two
HMRC ‘changed policy to catch non-residents’
Gaines-Cooper case: Court of Appeal, day one
Return journey
Grace has been sent back to the First-tier Tribunal for reconsideration. MIKE TRUMAN looks at the judgment
Grace is returned to First-tier Tribunal
Appeal judges rule there is room for doubt
Major residence cases set for appeal court
Final decision in Grace; Gaines-Cooper to be heard
Tolley’s Tax Planning for Non-Domiciliaries
Claim 10% discount on 17 Nov conference
Graceful presence
XIMENA MONTES MANZANO reports the recent hearing of Grace v CRC before the Court of Appeal
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NEWS
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Tax gap for 2024-25 rises to £59.2bn with small businesses dominating the figures
Payments for self-assessment taxpayers to be overhauled
VAT and PAYE payments to be made by direct debit
HMRC to extend powers to recover low value debt
Out & about: 2 July 2026
DEADLINE DATES
Deadline dates for August 2026
CASES
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Conforming interpretation of EU law was correct
No reasonable excuse for submitting five returns late
Client relationships do not constitute goodwill
Reasonable to take advice from tax promoter
Marketed floorplan preferred over taxpayer’s
MOST POPULAR
This week's opinion: 2 July 2026
Tax gap for 2024-25 rises to £59.2bn with small businesses dominating the figures
Payments for self-assessment taxpayers to be overhauled
VAT and PAYE payments to be made by direct debit
HMRC to extend powers to recover low value debt