The applicationOn 13 July 2011 Lord Justice Ward made a landmark direction granting the application of James Kessler QC to the Court of Appeal permission to inspect and take copies of the skeleton arguments of HMRC in the cases of Davies James and Gaines-Cooper [2010] STC 860.
Readers will be aware that the case is on the meaning of residence for tax purposes.
Lord Justice Moses observed in para 11 of the Court of Appeal judgment that the case concerned ‘matters of great importance not just to the taxpayer but to the Revenue itself’.
In particular the case concerns the meaning and effect of the Revenue’s long-standing guidance on the meaning of residence of individuals.
