We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-2 of 2

Proposals for a UK statutory residence test and changes to the rules applying to non-domiciled individuals to allow remittance to the UK to encourage investment

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • June 22 2011

The Government has released the much anticipated consultation documents on the proposals for a statutory residence test (SRT) and reform to the taxation of nondomiciled individuals

Gaines-Cooper decision UK tax residence for individuals

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • April 29 2010

The recent decision of the Court of Appeal in Gaines-Cooper (R (on the application of (1) Robert John Davies (2) Michael John James) v Revenue & Customs Commissioner: R (on the application of Robert Gaines- Cooper) v Revenue & Customs Commissioners 2010 EWCA Civ 83) has attracted a great deal of publicity