News - tax cases

Nights count

The taxpayer Robert Gaines-Cooper claimed domicile and residence in the Seychelles producing the number of days he spent in the UK in accordance with HMRC's guidance in IR20; that is the days of arrival and departure were ignored. He said that according to IR20 weekends spent in the UK when he arrived on Saturday and left on Sunday should not be counted as days spent in the UK. He maintained a private residence in the UK where his wife and child lived and also had many friends in the surrounding area. He claimed that under TA 1988 s 336 he was in the UK for temporary purposes.
In support of his claim the taxpayer argued that he spent more time in the Seychelles where he owned a business and a house.
HMRC argued that with...