In this month’s tax news, Gaines-Cooper returns to court, Higgins wins CGT claim, TV presenter Fospero and IT contractor in IR35 decisions, R&D tax credit claim fails and general election pushes back Finance Bill
Cases
Multimillionaire Robert Gaines-Cooper is back in the tax courts at the First Tier Tribunal disputing a long-running avoidance case centring on tax liability and domicile issues.
In the latest phase of the taxpayer’s decades-long battle with HMRC, which has seen Gaines-Cooper fight the case through all levels of the UK court system, this time he is arguing that his Seychelles residency meant that he was not liable for UK tax as he only spent the statutory 91 days in the country, and therefore was not eligible to pay UK tax.
Jonathan Crow QC is representing Gaines-Cooper, who is not expected to attend the FTT in person for health reasons but will give video evidence from Jersey. The tribunal is likely to sit for up to six weeks with a decision unlikely before the new year.
