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- Title
Case Note Residence and Taxation: the Gaines Cooper Case.
- Authors
Wheater, Jennifer
- Abstract
The article discusses the court case R v Commissioners for Her Majesty's Revenue & Customs (HMRC) concerning taxation in Great Britain. The Supreme Court decision concerns the interpretation of HMRC guidance about liability to tax in Great Britain. The Supreme Court dismissed the appeals of the taxpayer noting that the IR20 guidance did not contain a more benevolent interpretation of when and individual became non-resident in Great Britain.
- Subjects
UNITED Kingdom; ACTIONS &; defenses (Law); TAXATION; LIABILITIES (Accounting); BENEVOLENCE; TAXATION of nonresidents
- Publication
Business Law International, 2012, Vol 13, Issue 1, p97
- ISSN
1467-632X
- Publication type
Article