Robert Gaines-Cooper v Revenue and Customs (Record no. 78489)

MARC details
000 -LEADER
fixed length control field 01578cab a22002175a 4500
001 - CONTROL NUMBER
control field L136924
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 070305e20060626xxk v 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u136924
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 00 - TITLE STATEMENT
Title Robert Gaines-Cooper v Revenue and Customs
Medium [electronic resource]
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2006
520 ## - SUMMARY, ETC.
Summary, etc. [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.
590 ## - LOCAL NOTE (RLIN)
Local note KA
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element GAINES-COOPER V REVENUE AND CUSTOMS COMMISSIONERS
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INCOME AND CORPORATION TAXES ACT 1988 S336
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name United Kingdom
Chronological subdivision
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-RESIDENTIAL PROPERTY-RESIDENTIAL PROPERTY TAXATION
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element MANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-BUSINESS TAXATION
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.bailii.org/cgi-bin/markup.cgi?doc=/uk/cases/UKSC/2006/SPC00568.html&query=gaines-cooper&method=boolean">https://www.bailii.org/cgi-bin/markup.cgi?doc=/uk/cases/UKSC/2006/SPC00568.html&query=gaines-cooper&method=boolean</a>
Public note View the item free of charge at www.bailii.org...
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     Virtual Virtual Online 05/03/2007   ONLINE PUBLICATION 136924-2001 06/08/2019 1 06/08/2019 Law report