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23 Feb 2010, 1:56 am by sally
Regina (Davies and Another) v Revenue and Customs Commissioners; Regina (Gaines-Cooper) v Same Court of Appeal “The Revenue had not altered its interpretation or guidance in assessing whether taxpayers had achieved non-resident status. [read post]
19 Feb 2010, 1:44 am by sally
R (Davies and another) v Revenue and Customs Commissioners; R (Gaines-Cooper) v Same [2010] EWCA Civ 83; [2010] WLR (D) 45 “The revenue had not been shown, in considering cases founded upon asserted non-resident status, to have altered its interpretation or application of relevant guidance material. [read post]
20 Oct 2011, 2:52 am by tracey
Regina (Davies and another) v Revenue and Customs Comrs; Regina (Gaines-Cooper) v Same [2011] UKSC 47;  [2011] WLR (D)  296 “In order to gain non-resident status for tax purposes, a person who had left the United Kingdom had to demonstrate a distinct break from his or her previous pattern of life in the UK. [read post]
30 Oct 2011, 5:04 am by Mark Spinney, Olswang LLP
On 19 October 2011, the Supreme Court (Lord Hope, Lord Walker, Lord Mance, Lord Clarke and Lord Wilson) released its decision in the joined cases of R (Davies & Anor) v The Commissioners for Her Majesty’s Revenue & Customs and R (Gaines-Cooper) v The Commissioners for Her Majesty’s Revenue & Customs [2011] UKSC 47. [read post]
30 Oct 2011, 5:04 am by Mark Spinney, Olswang LLP
On 19 October 2011, the Supreme Court (Lord Hope, Lord Walker, Lord Mance, Lord Clarke and Lord Wilson) released its decision in the joined cases of R (Davies & Anor) v The Commissioners for Her Majesty’s Revenue & Customs and R (Gaines-Cooper) v The Commissioners for Her Majesty’s Revenue & Customs [2011] UKSC 47. [read post]
16 Oct 2017, 7:00 am by Natasha Gálvez
Tracy Davis has served as the Assistant Regional Director of the Division of Enforcement of the U.S. [read post]
3 Jul 2011, 4:12 am by Blog Editorial
This week, the Supreme Court will consider the linked appeals of R (Davies & Anor) v The Commissioners for Her Majesty’s Revenue and Customs and R (Gaines-Cooper) v The Commissioners for Her Majesty’s Revenue and Customs which are to be heard on Wednesday 6 and Thursday 7 July 2011 by Lords Hope, Walker, Mance, Clarke and Wilson. [read post]
25 Jul 2015, 4:30 am by INFORRM
The latest episode of the UK saga “and what do we do with data retention laws” has been issued by the English High Court, with its judgement in the case David Davis and Ors  v The Secretary of State for the Home Department [2015] EWHC 2092 (Admin). [read post]
5 Jul 2011, 11:29 am by Louisa Warburton, Olswang
In a two day hearing starting tomorrow before Lords Hope, Walker, Clarke, Mance and Wilson, the Supreme Court will hear these conjoined appeals, which are both brought by taxpayers who are seeking to challenging HMRC’s decision to treat them as UK resident for tax purposes. [read post]
4 Dec 2010, 8:12 am by Scott J. Davis, Mayer Brown LLP,
Davis, Jodi Simala and Allison Handy, and refers to the recent Delaware Supreme Court decision in Airgas, Inc. v. [read post]