000			01578cab a22002175a 4500
001			L136924
008			070305e20060626xxk v 000 0 eng d
035			_a(Sirsi) u136924
041			_aeng
245	0	0	_aRobert Gaines-Cooper v Revenue and Customs _h[electronic resource]
260			_c2006
520			_a[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			_aKA
650	2	4	_aGAINES-COOPER V REVENUE AND CUSTOMS COMMISSIONERS
650	2	4	_aINCOME AND CORPORATION TAXES ACT 1988 S336
651		4	_aUnited Kingdom _y
690			_aPROPERTY-RESIDENTIAL PROPERTY-RESIDENTIAL PROPERTY TAXATION
690			_aMANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-BUSINESS TAXATION
856	4	0	_uhttps://www.bailii.org/cgi-bin/markup.cgi?doc=/uk/cases/UKSC/2006/SPC00568.html&query=gaines-cooper&method=boolean _zView the item free of charge at www.bailii.org...
942			_n0
999			_c78489 _d78489