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Robert Gaines-Cooper v HMRC

Janet Paterson Partner Creaseys LLP summarises the facts of the High Court in Gaines-Cooper v HMRC released on 13 November 2007 and asks what this means to tax practitioners
Robert Gaines-Cooper was born in Reading England where his family was based and where he grew up. One might say that Mr Gaines-Cooper had substantial continuing links with the UK. In particular virtually at all times he maintained a home in the UK. He also had a social network in the UK regularly attended pheasant shoots in the UK Royal Ascot etc. However Mr Gaines-Cooper believed that in 1976 he had acquired a domicile of choice in the Seychelles. The background to this claimed domicile change was that Mr Gaines-Cooper first visited the Seychelles in...

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