R (on the application of Davies and another) v HM Revenue and Customs
| Jurisdiction | England & Wales |
| Judge | Lord Justice Moses,Lord Justice Dyson,Lord Justice Ward |
| Judgment Date | 16 February 2010 |
| Neutral Citation | [2010] EWCA Civ 83 |
| Docket Number | Case No: C1/2008/2488 and C1/2008/2690 |
| Court | Court of Appeal (Civil Division) |
| Date | 16 February 2010 |
Court of Appeal
Before Lord Justice Ward, Lord Justice Dyson and Lord Justice Moses
Regina (Davies and Another)
and
Revenue and Customs Commissioners
Regina (Gaines-Cooper)
and
Same
Revenue has not changed non-resident status rules
The Revenue had not altered its interpretation or guidance in assessing whether taxpayers had achieved non-resident status.
The Court of Appeal so held, inter alia, when refusing judicial review, having given permission to seek leave, in conjoined cases arising out of decisions in the Administrative Court of the Queen's Bench Division: (i) Robert John Davies and Michael John James appealed from Mr Justice WilkieUNK ([2008] EWHC 1218 (Admin)); and (ii) Robert Gaines-Cooper appealed from Mr Justice Lloyd JonesUNK ([2008] EWHC 2608 (Admin)).
In each case the respective taxpayer challenged a decision by Revenue and Customs Commissioners who...
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10 cases
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Revenue and Customs Commissioners v Hely-Hutchinson
... ... acted in reliance on the previous guidance and would suffer detriment from the correct application of the statute. — to have acted in reliance on the advice the taxpayer must have done ... 34 Giving judgment in another case some two months later, R (City Shoes Wholesale Limited) v HMRC [2016] EWHC 107 , the judge ... ...
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R (on the application of Veolia ES Landfill Ltd and another company) v Revenue and Customs Commissioners; R (on the application of Viridor Waste Management and other companies) v Revenue and Customs Commissioners
...of professional advice." Mr Grodzinski also drew my attention to the statement of Moses LJ in the same case in the Court of Appeal ( [2010] EWCA Civ 83 at [12]), cited with approval by Lord Wilson in the Supreme Court (at [25]) that: "The importance of the extent to which thousands of taxp......
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The United Policyholders Group and Others v Attorney General of Trinidad and Tobago (Trinidad and Tobago)
...Comrs [2011] UKSC 47, [2011] 1 WLR 2625, para 25, Lord Wilson quoted words of Moses LJ to the same effect (in the judgment under appeal: [2010] STC 860, para 12), and added that to have legal effect the promise or practice relied on must constitute "a specific undertaking, directed at a pa......
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R (on the application of Davies and another) v HM Revenue and Customs
...would be necessary to establish any general or particular knowledge of or reliance on such a practice and how far they could hold HMRC[2010] EWCA Civ 83 Lord Hope, Deputy President Lord Walker Lord Mance Lord Clarke Lord Wilson R (on the application of Davies and another) (Appellants) and T......
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4 firm's commentaries
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Who's evading whose taxes when everywhere is offshore to everywhere else?
...turns on vets and lawyers, The Sunday Times, 17 January, 2010. R. (on the application of Davies) v Revenue and Customs Commissioners [2010] EWCA Civ 83. R. (on the application of Huitson) v Revenue and Customs Commissioners [2010] EWHC 97 (Admin). R (on the application of Prudential Plc) v ......
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Residence / Ordinary Residence
...net triggers a different aspect of residence. In R (on the application of Davies, James and Gaines-Cooper) v HM Revenue & Customs [2010] EWCA Civ 83, released on 16 February 2010, the court found that a British-born businessman, Robert Gaines-Cooper, was ordinarily resident in the UK de......
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Non-Residence - Latest Developments
...of tax are at stake. The long running saga of Robert Gaines-Cooper (Davies & Anor, R (on the application of) –v- HM Revenue Customs [2010] EWCA Civ 83 (16 February 2010) culminated in the Court of Appeal dismissing his Judicial Review application on the ability to rely on HMRC's Guidanc......
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Leaving on a jet plane
...gains tax. The Court of Appeal's judgment in the joined judicial review applications of Gaines- Cooper v HRMC; Davis & James v HMRC [2010] EWCA Civ 83 will have practical application for thousands of people seeking non-resident status. In a decision on the status and application of IR20......