Readers will probably remember that Gaines-Cooper was the businessman who was based in the Seychelles and had not lived in the United Kingdom since 1976.

However, he had family ties to a house in Henley. His tax case has found its way through the English judicial system. Part of Mr Gaines-Cooper's case is that Her Majesty's Revenue and Customs had secretly changed the residence test that they had applied to him. He was accordingly granted leave to appeal to the Supreme Court. The matter was heard in the Supreme Court on 7 and 8 July. Mr Gaines-Cooper was represented by Lord Grabiner QC. Her Majesty's Revenue and Customs was represented by James Eadie QC and Ingrid Simler QC. The judges who sat were Lord Hope of Craighead, Lord Walker of Gestingthorpe, Lord Mance, Lord Clarke of Stonecum-Ebony, and Lord Wilson of Culworth (newly appointed on the death of Lord Rodger of Earlsferry). The Lords are not expected to deliver judgment until later this year.

Alastair Morphet