Appeal in the Robert Gaines-Cooper case will be allowed

Robert Gaines-Cooper has won the right to appeal against the administrative court decision refusing leave for a judicial review.

He is seeking a judicial review which would clarify the taxpayers' right to rely on guidance from Her Majesty's Revenue and Customs, in particular on IR20 which covers residence.

Robert Gaines-Cooper moved from the UK to the Seychelles in 1976. He ordered his affairs in accordance with HMRC guidance IR20. However HMRC is now seeking to levy tax for the years 1992/3 to 2003/4 as if he were then resident and ordinarily resident in the UK.

He appealed against the assessment to the Special Commissioners in 2006 whose negative decision came out in October 2006. In April 2007 he sought permission for a judicial review to determine whether HMRC had erred in a letter to him about the application of IR20. This application was initially refused but went to an oral hearing after being renewed. The outcome of the oral hearing was again negative; last week's decision gives Robert Gaines-Cooper the right to appeal that decision.

At the heart of the matter is the taxpayer's right to rely on guidance from HMRC.

This statement has been issued for "Fairness in Taxation" by
Hurlstons.Consultants on behalf of Robert Gaines-Cooper.
Enquiries may be addressed to Linda Wilbert LL.M. on 0207 636 5214 or lwilbert@hurlstons.com