Entrepreneur Robert Gaines-Cooper has failed to impress senior judges, landing a multi-million pound tax bill in the latest legal round of his fight to be treated as a non-domicile because his home for the last 30 years has been the Seychelles. The Court of Appeal has dismissed Gaines-Cooper's claim as 'nothing more than an illegitimate attempt to reargue the facts' reported The Times. Gaines-Cooper has a multitude of businesses worldwide and a home in the Seychelles but also has a house in Henley-on-Thames where he keeps various assets. It was on this basis that Revenue & Customs claimed he had never left the country properly and was not entitled to non-domicile status. He had been appealing from 1993 to 2004, claiming he had not been a resident in England since the 1970s, according to a report in The Times.