A UK court yesterday ruled that entrepreneur Robert Gaines-Cooper is liable to pay tax despite him spending only 91 days a year in the country. The ruling is likely to further blur the rules for wealthy tax exiles.

The High Court of Appeal judges ruled that British-born Gaines-Cooper, who has set up companies in Canada, the US, Italy, Singapore, Jersey, Cyprus and the Seychelles, was liable to pay UK tax despite establishing a base in the Seychelles and spending less than 91 days a year in the UK.