The U.K. Supreme Court has issued its judgement on the Davies and Gaines-Cooper cases.In thisarticlewe provide some background on the cases especially Gaines-Cooper and describe the rulings of the Supreme Court. Background Mr. James and Mr. Davies together in the Davies case, and Mr. Gaines-Cooper sought judicial review of a determination by HMRC that they [...]Related posts:U.K. Court Cases and Tax ResidenceU.K. and Residence Guidance HMRC6UK Guidance on Unrest in Egypt, Elsewhere and Residence