Mike Warburton considers the difficulties facing those seeking to show they are no longer resident in the UK.

Subject to a successful appeal to the Supreme Court (formerly the House of Lords), the Court of Appeal’s judgment in the cases of Davies, James & Gaines-Cooper [2010] EWCA Civ 83 effectively moves the goalposts for individuals planning to break their residence status from the UK. What do they need to do now to avoid any nasty surprises?