There has been for quite a while now and bouncing merrily from court to court, the Gaines-Cooper case and saga. His proposed place of residence was Seychelles and his rumoured tax bill at point of last defeat was £30 million. I think the business is under appeal to The Supreme Court. Perhaps he should have sent HMRC his British passport suitably shredded after he got his Seychelles passport which is something I don't think he ever bothered to do. It would be difficult to argue that throwing your British passport back at HM Gov didn't represent an indication of a clean break with Britain