Originally posted by BolshieBastard
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There are more criteria than that, for example having cut your ties with the UK, and he never did satisfy that one.
What happened was not retrospective legislation, it was just him being told that he was wrong when he thought he had got away with it.
Moral: decide whether you have a connection with Britain or not. If yes, pay British taxes. If no, make sure you behave accordingly.
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