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Not non resident? How can you be sure?

This blog has referred before to the Gaines Cooper case, which through the rule book out of the window on residence matters when HMRC decided it was not bound by published guidance. The latest chapter in the saga has now been announced and HMRC continues its winning streak. This excellent summary sets out the detail.

We read a lot of press coverage about people apparently leaving the UK in droves, but we have to observe that that is not our experience and in fact there remain significant numbers of people coming to the UK to live. However, if you are minded to leave the UK you do actually have to go - merely cutting the time you spend here is not enough. There is a very big difference between establishing that you have left the UK rather than simply maintaining an existing state of non residence. As usual we are happy to advise further on your detailed circumstances.

 

 

 

 

Date: 18th February, 2010
Author: Lisa Spearman

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