Renewed application for permission to pursue a second appeal in order to challenge an order of Lewison J, dated 13 November 2007, upholding a decision of the Special Commissioners that the appellant was domiciled in England and Wales in the relevant tax years. That decision followed the finding by the Special Commissioners that the appellant had not, contrary to his claim, established a domicile of choice in the Seychelles in place of his domicile of origin in England and Wales.’
Judges:
Wilson, Rimer LJJ
Citations:
[2008] EWCA Civ 1502
Links:
Jurisdiction:
England and Wales
Citing:
At SCIT – Gaines-Cooper v Revenue and Customs SCIT 31-Oct-2006
SCIT INCOME TAX – preliminary issues – domicile, residence and ordinary residence in tax years 1992/93 to 2003/2004 – Appellant purchased house in the Seychelles in 1975 and obtained a residency permit in 1976 – . .
Appeal from – Gaines-Cooper v HM Revenue and Customs ChD 13-Nov-2007
The parties disputed the domicile of the tax-payer. He had a domicile of origin in the UK, but asserted that he had acquired a domicile of choice in the Seychelles. The Special Commissioners had allowed, in assessing the domicile at any time, of . .
Cited by:
Appeal from – Davies and Another, Regina (on The Application of) v Revenue and Customs SC 19-Oct-2011
The Revenue had published a booklet, IR20, setting out their approach to the interpretation of the phrases ‘residence’ and ‘ordinary residence’. The taxpayer said that this was a more generous definition than the statutory one, and that having acted . .
Leave – Davies and Another, Regina (on The Application of) v HM Revenue and Customs CA 16-Feb-2010
The parties disputed the interpretation of a booklet issued by the Revenue (IR20) as it defined the phrase ‘ordinarily resident’. In particular the taxpayer complained of an unannounced change of practice made after they had arranged their lives . .
Lists of cited by and citing cases may be incomplete.
Taxes Management
Updated: 22 July 2022; Ref: scu.279975
