So Robert Gaines-Cooper is taking one last shot at overturning HMRC's ruling about his residency status.

The Seychelles-based tycoon has secured a date at the Supreme Court in a bid to have the long-running dispute settled once and for all.

Gaines-Cooper has always argued that in hitting him with a backdated tax claim, HMRC effectively shifted the goalposts by deciding his ties with the UK trumped the fact that he spent less than 91 days on our shores.

What seems strange is the fact that Gaines-Cooper lost a judicial review earlier this year to have the case looked at again, but has still managed to win another hearing.

I'm sure the HMRC mandarins are pleased as punch about that.

This is the last throw of the dice for Gaines-Cooper, but the outcome will be keenly awaited by the so-called Monaco Millionaires who jet in and out of the UK on a regular basis.

With talk of a statutory residence test being made law, Gaines-Cooper's new bid to beat the taxman becomes even more juicy....