We expect increasing movements of employees out of the UK. While companies may take some comfort from the viewpoint of the courts, the withdrawal of IR20 in April 2009 and only draft guidance in place since means terms around the meaning of residency in the UK are unclear.
TINA RICHES | CHARTERED INSTITUTE OF TAXATION
I have some sympathy with HMRC in trying to sort out where the border lines are. People will have to do more to show they are not resident. It demonstrates that HMRC will be looking at cases where people are saying they are not resident and looking to prove the point.
Julia Whittle | PUNTER SOUTHALL
Worryingly, there is no limit to the tax that can be claimed back and in his [Gaines-Cooper’s] case, it could be as high as £30m. This could have serious consequences for ex-pats who simply have children at school in the UK, retain a property or asset, or have significant connections here.