Market leading insight for tax experts
View online issue

Pending appeals

R (oao Davies & James) v HMRC; R (oao Gaines-Cooper) v HMRC

The Supreme Court has begun hearing the appeals in the widely publicised cases of R (oao Davies & James) v HMRC and R (oao Gaines-Cooper) v HMRC ([2010] STC 860).

In Davies & James HMRC had issued a ruling that two UK citizens who had houses in both England and Belgium were resident in the UK for 2001/02 and were therefore liable to pay capital gains tax.

They applied for judicial review contending that Revenue Pamphlet IR20 indicated that they would not be treated as resident in the UK and that they therefore had a legitimate expectation that they would not be liable to CGT.

The CA dismissed the application. Moses LJ held that there was ‘no public law obligation of fairness which prevents HMRC from increasing ...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.