Writer: Rajvir Khanna High net worth individuals and celebrities, who manage to bluff the UK tax department by not staying more than 90 days in the country, may need to pay millions now as a court of appeal decided against a similar British businessman who is based in Seychelles.

Under the existing norms a person is liable to British tax if he or she has spent more than 90 days in the country in a particular financial year.

The court decided that Robert Gaines-Cooper, even if he spent less than 91 days in the country during the year, could not be excused from payment of taxes for the fact that "the centre of gravity of his life and interests" remained in the country. Though Gaines-Cooper did not stay in Britain for more than 91 days, his second wife and son stayed in one of his estates in the country. Also his will is made under the British rules.

Now the problem struck businessman might just need to pay a bill of £30 million, including all his unpaid taxes since 1993. As per the judge Mr. Gaines-Coopers never qualified for the exemption.