Dating back to the 1990s, the argument over Robert Gaines-Cooper’s domicile status is back in court, reminding high net worth individuals about the importance of keeping up to date with changes in tax avoidance legislation, warns international tax barrister Leon Fernando Del Canto
Last month, possibly the oldest case on HMRC’s books made its way back to the courts. Robert Gaines-Cooper v HMRC has previously been to the Supreme Court and the Court of Appeal, where the international businessman lost his residence and domicile appeal as judges decided that despite moving to the Seychelles in the 1970s, he had never properly left the UK and therefore remained UK resident and domiciled and was subjected to UK taxes.
This long-running tax dispute is now being heard in the First Tier Tribunal FTT) in London. The hearing is considering Gaines-Cooper’s UK tax liability for 1992/93 to 2003/04 and seeking to establish his domicile and residence for 2004/5 and 2005/6.
The claimant is apparently arguing that the tax authorities lost or deliberately destroyed key documents used to argue his residence and domiciled position in the UK.
