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Robert Gaines-Cooper
UK Residency – Robert Gaines-Cooper V The Commissioners for HM Revenue and Customs
Whilst this ruling from the Supreme Court is primarily concerned with the international issue of residency in the UK for tax purposes, the case also has implications for the wider payroll function. This was a long-running case, however, briefly, in the 1970s; Mr Gaines-Cooper moved to the Seychelles and claimed that he had acquired a [...]
