Tax exiles under threat following Court ruling

The court ruled that despite abiding by the rules to spend less than 91 days per tax year in the UK, Robert Gaines-Cooper had not ‘cut his ties' with the country and was therefore still liable to pay tax. Gaines-Cooper may now have to pay a tax bill of £30m, for the years from 1993 to 2004. The crux of the Revenue's old guidance on whether someone was resident in the UK for tax purposes - known as IR20 - was whether they spent, on average, fewer than 91 days in the country each year. However, the Appeal Court judges ruled it had always been the case that any would-be tax exile firs...