Gaines-Cooper v Revenue & Customs - Special Commissioners of Income Tax Decisions 31.10.06

Not really employment law, but this tax case is of such potential significance to those who seek to avoid UK income tax by living abroad while still maintaining close work or other contacts with Britain that it is likely to be interest to some readers. In essence the Special Commissioners have decided that if an individual arrives in the UK on one day and leaves on the next such a visit counts as one day of residence.

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