Robert Gaines-Cooper v HMRC

Janet Paterson Partner Creaseys LLP outlines the latest position on residence ordinary residence and domicile in the context of Robert Gaines-Cooper v HMRC

This case has attracted much attention from professionals — not unusually so given the propensity of our profession for reading tax cases. However there has also been a significant amount of media attention and even a number of clients and 'Monaco millionaires' are already asking their advisers 'what does this mean to me?' which is fairly unusual.

So why the additional interest? The answer I would suggest is twofold. Firstly it is because this case is a departure from the stated HMRC practice of ignoring days of arrival and departure when determining whether...