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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