HM Revenue & Customs is set to reveal it did not go against earlier
guidance over the infamous Gaines-Cooper tax case, a move which should leave the
case treated as a one-off and not involve a change in policy.
Sources close to the matter said HMRC will confirm that Robert
Gaines-Cooper’s battle against the taxman, where he failed to convince a tax
tribunal that he organised his affairs to spend less than 91 days each tax year
in the UK, will be treated as an unusual case.
It is expected that the decision will mean HMRC has not rewritten its own
guidance on the topic, where days travelling in and out of the UK are not
treated as being spent in the jurisdiction for tax purposes.
An HMRC spokeswoman confirmed that that department would be issuing a vew
‘shortly’, but that no date had been set as yet.
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