Residence Evil article
Discussion
Not too sure whether there are any of you who spend time out of the UK and base your time abroad under IR20, but there was a case last year (Revenue v Gaines-Cooper) that Mr Robert Gaines-Cooper lost. I've just received an article on it.
Basically, he followed the Revenue's guidance in IR20 and kept well within his 90 days excluding the days of arrival and departure. However, in arguing the case, the Revenue said that the days of arrival should be included despite the definition of IR20.
Check with your accountant/tax advisor to make sure you don't fall foul.
The full case is here.
www.bailii.org/uk/cases/UKSC/2006/SPC00568.html
I can scan the article in if anyone wants it?
Basically, he followed the Revenue's guidance in IR20 and kept well within his 90 days excluding the days of arrival and departure. However, in arguing the case, the Revenue said that the days of arrival should be included despite the definition of IR20.
Check with your accountant/tax advisor to make sure you don't fall foul.
The full case is here.
www.bailii.org/uk/cases/UKSC/2006/SPC00568.html
I can scan the article in if anyone wants it?
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