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Residence & domicile
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33
Air chaos is exceptional circumstance
Days can be disregarded by non-residents
4,600 pay £30K remittance basis charge
Minister announces non-dom figures for 2008/09
Mixed result
PG Turberville (TC381)
Leaving on a jet plane
CHRISTOPHER STONE explains the implications of Gaines-Cooper v HMRC for non-residence
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
SP 1/09 to take effect until April 2011
Statement extended by 12 months
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
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