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Another Residence Case - This Time The Revenue Lose

There have been a number of tax cases recently regarding the question of residence in the UK for tax purposes. In both the Gaines-Cooper and Barrett cases HM Revenue & Customs established that the taxpayers remained resident in the UK. In a recent case heard before the Special Commissioners concerning a British Airways pilot the Revenue were unsuccessful. Full details of the case can be found here.



Date: 14th February, 2008
Author: Liz Cuthbertson


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