Overview

A recent Supreme Court judgment is the latest instalment in the long running legal saga between Robert Gaines-Cooper and H M Revenue & Customs. It is important because it largely reiterates the Court of Appeal judgment of 16 February 2010 in confirming the status of HMRC guidance generally and interpreting HMRC's guidance on the circumstances in which an individual ceases to be resident in the UK for tax purposes. It is therefore relevant to anyone who is claiming to have left the UK in recent years.

This briefing gives the full background to the case and outlines what the decision now means for those working abroad or leaving the UK indefinitely. Lastly, a series of practical points are given in relation to IR20 and HMRC6 rules.

Click 'View Briefing' to read on.