UK non-residents – Take advice

On 16 February 2010 the Court of Appeal ruled that Robert Gaines-Cooper had lost his appeal against HMRC’s decision to tax him as a UK resident, despite the fact that he spends less than 91 days per year in the UK. HMRC’s view that Mr Gaines-Cooper had never actually made the necessary break with the UK to become non-resident and that England remained “the centre of gravity of his life and interests”, was upheld by the court. Mr Gaines-Cooper, who now faces a tax bill of many millions, is seeking leave to appeal to the Supreme Court. This case has implications for anyone who is UK resident and is planning on becoming non-UK resident, or individuals who were UK resident and believe they are currently non-UK resident. It is vital to take proper advice on your residency position to ensure you do not face unexpected tax demands.