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Two appeals relating to the interpretation of HMRC’s IR20 booklet were held together. The case concerned Mr Davies and another taxpayer the second Mr Gaines-Cooper.
The main issue before the Court of Appeal was whether it was necessary for a taxpayer who moves abroad to demonstrate that he had severed all ties both socially and family in the UK.
The taxpayers argued that until 2004/05 HMRC had not required such a break to be made in order for the taxpayer to be considered not UK resident.
They said that it was not necessary when they first left the UK and the fact that this did now appear to be a condition breached their legitimate expectation that HMRC would apply IR20 in the way they had done so consistently in the past.
Lord Justice Moses delivered the ruling with which both other judges agreed....
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