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High Court Dismisses Appeal in Domicile Case

Just about a year ago there was much media coverage to the Special Commissioners case of Robert Gaines-Cooper v Revenue & Customs Commissioners which highlighted the question of whether days of arrival and departure should be included when calculating whether someone is resident in the UK for tax purposes. In that particular case the Revenue said that these days should be included but subsequently announced that in most cases they would not include them. However it was announced in the Pre-Budget report that, from April next year, the rules will be changed and days of arrival and departure will be counted in future.



Date: 22nd November, 2007
Author: Liz Cuthbertson


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