No escape for tax exiles?

The Court of Appeal has upheld the right of HM Revenue & Customs to tax a businessman, Robert Gaines-Cooper, who has lived in the Seychelles since 1976. The judges said that he had never been exempt from UK taxes as a non-resident citizen and now should pay a tax bill of £30m relating to the years from 1993-20004. Although he had abided by the rules to spend fewer than 91 days here, he had still not cut his ties with the UK.