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For many years the guidance on residence in the UK issued by the Revenue (IR20) was taken as having quasi-legal force and leading firms gave advice on this basis.

Recent moves by the Revenue, including in the case of Robert Gaines-Cooper, have ushered in a climate of uncertainty in taxation, which is unwelcome and arguably unfair.

The aim of this page is to provide a forum for the exchange of views and information. Those concerned with the site take no responsibility for any of the views expressed.

Thursday, July 2, 2009

Judicial Review Granted

Against many expectations, Robert Gaines-Cooper was granted a Judicial Review in the Court of Appeal on July 1 2009. The Judicial Review will examine whether the UK tax authorities were right to disapply their longstanding guidance (IR20).

At the hearing the judges wanted to proceed at once but HMRC’s legal team was caught on the hop and had to apply for more time.

Taxpayers will now have another six months to wait while an unsatisfactory state of affairs continues. The review may start in November— most likely early in the new year.

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

posted by Issues of Domicile | 12:56 PM

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