Gaines-Cooper appeal on domicile rejected

In October 2006, the UK Special Commissioners had decided that Mr Gaines-Cooper had not abandoned his domicile of origin in the UK and acquired a domicile of choice in the Seychelles (which he claimed he had retained ever since). The High Court has subsequently found in favour of the Revenue.

In summary, based on the facts of the case, the Special Commissioners did not support the conclusion that the Seychelles was the taxpayer's chief residence. England remained the centre of gravity of his life and his interests and chief residence was there. There was no evidence of an intention of permanent and indefinite residence in the Seychelles.

The High Court found no error of law in the Commissioner's decision.