IR20

Care should be taken when relying on HMRC’s published guidance, warns JONATHAN LEVY

R (on the application of Davies and another) v CRC; R (on the application of Gaines-Cooper) v CRC, Supreme Court

Law experts warn tax exiles of pursuit by HMRC

PETER VAINES on IR20 and the Gaines-Cooper case, in which he advised the taxpayer

Extended coverage of the Gaines-Cooper hearing in the Supreme Court

CAMILLA WALLACE reviews the practical ramifications with regards to the UK’s residency rules of IR20’s replacement by HMRC6

Replaced by HMRC6