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The long-running residence case between Robert Gaines-Cooper and HM Revenue & Customs (HMRC) will finally be heard in the Supreme Court on 6 July 2011.
Mr Gaines-Cooper wants to treated as a UK...
If you’re international, you’re international – Peter Pammer v Reederei Karl Schlüter GmbH & Co KG and Hotel Alpenhof GesmbH v Oliver Heller, ECJ
The European Court of Justice (ECJ) has ruled on the criteria such as an online business with a ‘top-level’ .com or .eu domain name, or that has international dialing codes for phone numbers on its...
Tax exile wins right to appeal his UK residency status
In an important case, Robert Gaines-Cooper has been given permission to appeal his judicial review claim to the Supreme Court.
In February 2010, the Court of Appeal dismissed Mr Gaines-Cooper's application...
HMRC concessions on offshore bank accounts
There has been clarification by HMRC on the taxation of certain capital gains tax losses from transactions on foreign currency bank accounts as well as two new concessions.
The losses referred to...
Where there’s a Will….and a Civil Partnership?
In 2002, Mr Ikin made a Will declaring himself to be domiciled in New South Wales, Australia and leaving his estate to his nephew, various friends, two goddaughters and three Australian charities.
In...