Bespoke - for private clients

UK residency test and tax bills loom for British expats as Gaines-Cooper loses case

Wednesday, November 09, 2011 | Posted by: Mike Warburton
Categories: Personal, Protecting your wealth | Tags: HMRC, Gaines-Cooper, non-dom, Mike Warburton, UK residency, non-domicile, IR20, non-residency, Inland Revenue, Lord Mance, Court of Appeal, UK resident

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Hundreds of expats and tax exiles may be at risk of an unexpected tax bill after Robert Gaines-Cooper, who moved to the Seychelles in the 1970s, recently lost his claim to be non-resident for UK tax .

Director Mike Warburton, who was an expert witness in the case, reviews the ruling, which has major UK residency and tax status implications for anyone who leaves the UK to live abroad.

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Clarity on UK tax residence?

Friday, June 17, 2011 | Posted by: Mike Hyland
| Tags: tax, HMRC, consultation, Mike Hyland, residence, Gaines-Cooper, non-dom, UK residency, non-domicile, non-uk residence, UK resident

The Government has today released its consultation on the long awaited statutory definition of residence which they are seeking to introduce from 6 April 2012.

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Thinking of leaving the UK? Be sure to sever all ties

Thursday, April 08, 2010 | Posted by: Sue Knight
Categories: Protecting your wealth | Tags: tax, HMRC, Sue Knight, tax havens, domicile, HMRC6, residence, Gaines-Cooper, residency, IR20, UK residents, non-residency, status

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An intolerable uncertainty now exists for UK non-residents following the outcome of the Judicial Review hearings of Davies, James and Gaines-Cooper – as I outlined last month in

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UK residency status all at sea as HMRC targets tax exiles

Thursday, March 04, 2010 | Posted by: Sue Knight
Categories: Protecting your wealth | Tags: tax, HMRC, HNWIs, Sue Knight, tax havens, domicile, residence, Gaines-Cooper, residency, IR20, UK residents, status, Finance Bill 2008

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The

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New Irish domicile ‘wealth tax’ puts HNWIs in line of fire

Wednesday, March 03, 2010 | Posted by: Richard Jameson
Categories: Protecting your wealth | Tags: tax, HMRC, HNWIs, Richard Jameson, corporation tax, domicile, Gaines-Cooper, high net worth individuals, Ireland, residency, IR20, Irish domicile levy, 2010 Finance Bill

Ireland has been held up as a country with a progressive and attractive tax regime, so the proposal for a domicile levy has taken Irish high net worth individuals (HNWIs) aback. On the other side of the Irish Sea, the recent findings in the Messrs Davies and James and Mr Gaines-Cooper case regarding

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