Robert Gaines-Cooper v Revenue and Customs [electronic resource]
Robert Gaines-Cooper v Revenue and Customs [electronic resource]
- 2006
[2006] SPC00568 26 June 2006. Concerns whether the appellant taxpayer had abandoned his domicile of origin in England and acquired a domicile of choice in the Seychelles. The respondent commissioners had assessed the taxpayer to income tax for the years 1992/93 to 2003/04 and the taxpayer appealed. The preliminary issues were whether the taxpayer was domiciled in England, resident in the UK and ordinarily resident in the UK during the relevant tax years. Held: the evidence of his witnesses established his attachment to the Seychelles but not that it was his chief residence. He occupied a substantial house with land in England where his wife and his son lived. England remained the centre of gravity of his life and his interests.
GAINES-COOPER V REVENUE AND CUSTOMS COMMISSIONERS
INCOME AND CORPORATION TAXES ACT 1988 S336
United Kingdom--
[2006] SPC00568 26 June 2006. Concerns whether the appellant taxpayer had abandoned his domicile of origin in England and acquired a domicile of choice in the Seychelles. The respondent commissioners had assessed the taxpayer to income tax for the years 1992/93 to 2003/04 and the taxpayer appealed. The preliminary issues were whether the taxpayer was domiciled in England, resident in the UK and ordinarily resident in the UK during the relevant tax years. Held: the evidence of his witnesses established his attachment to the Seychelles but not that it was his chief residence. He occupied a substantial house with land in England where his wife and his son lived. England remained the centre of gravity of his life and his interests.
GAINES-COOPER V REVENUE AND CUSTOMS COMMISSIONERS
INCOME AND CORPORATION TAXES ACT 1988 S336
United Kingdom--