U.K. Court Cases and Tax Residence

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Two judgements have recently been issued by the U.K. courts regarding U.K. tax residence which will have implications for certain international...

Two judgements have recently been issued by the U.K. courts regarding U.K. tax residence which will have implications for certain international assignees inbound to and outbound from the United Kingdom. The first, the Gaines-Cooper case1, concerns the circumstances in which an individual ceases to be U.K. tax resident, while the second, the Tuczka case2, involved a non-U.K national and considers when someone becomes ordinarily resident in the United Kingdom.

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