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Tax Law
CPD Points:
Up to 1 point. details »

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Regulated by the Solicitors Regulation Authority:
Listen and pass the quiz: Gain 1 CPD point (60 minutes)
Listen only, gain ½ a CPD point (30 minutes)

Regulated by the Bar Standards Board:
Listen and pass the quiz: Gain 1 accredited CPD point (60 minutes)

Regulated by ILEX:
Listen and pass the quiz: Gain 1 CPD point (60 minutes)
Listen only, gain ½ a CPD point (30 minutes)

  • FREE
30 minutes of audio
(+ optional 5 minute online quiz)
Plays on Computer:
Yes Downloadable as MP3:    Yes
Course Aims:

This podcast is aimed at those interested in judicial review in a tax context. It aims to examine the main points of contention between the parties to this long running piece of litigation (covering both residence and the judicial review angle) and the outcome to the dispute. It also aims to provide some insight into the circumstances under which official guidance from HMRC can be binding and what steps professional advisers and taxpayers should consider before undertaking any planning that may be ‘close to the line’.

After completing the course you will:
  • Understand the nature of the dispute in Gaines-Cooper v HMRC;
  • Understand the framework of the UK’s residence test and what possible changes are afoot in this area;
  • Understand when official guidance from HMRC is capable of giving rise to a legitimate expectation and the circumstances in which this will not be the case;
  • Understand why Mr Gaines-Cooper lost his appeal in the Supreme Court;
  • Be aware of the possible risks to professional advisers.
General Interest Difficulty: 2 of 5
Case Update
Legal Principles
Sources and References:
  • R (on the application of Gaines-Cooper) & Anor v The Commissioners for Her Majesty's Revenue and Customs [2011] UKSC 47.

This podcast reviews what impact the long running legal battle of Gaines-Cooper v HMRC is likely to have for practitioners advising individuals on matters of residence and on the reliability of HMRC’s guidance.

Podcast added: 07/11/10

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