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Australasian Business Intelligence, January, 2007
Byline: Trevor Johnson
Jan 11, 2007 (Tax Notes International - ABIX via COMTEX) -- UK Special Commissioners have ruled on "Robert Gaines-Cooper v Commissioners for HMRC". Gaines-Cooper is a wealthy businessman and ex-member of the Royal Air Force who placed all of his personal assets into companies located on the Isle of Man. The case centred on Gaines-Cooper's residency for tax purposes. He retained British citizenship, despite applying for a residence permit in the Seychelles as early as 1975. Gaines-Coopers' claim to be a resident of the Seychelles for tax purposes was rejected. The decision to put his son's name down at Eton at birth, and to prepare his son's will under English law, influenced the decision against him.
Publication Date: 11...
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