Peter Vaines discusses the latest Revenue cases and decisions
The Revenue is consulting widely on the issue of residence with a view to publishing revised guidance in the New Year. It had been suggested that a new IR20 would be issued by the end of this year, but this has now been overtaken by the new proposals and it seems that IR20 will be completely replaced. Certainly some clarity on this subject would be widely welcomed. The most important thing is that we have guidance we can rely on.
There will be a lot more to say on this subject when the decision of the Administrative Court on the application for judicial review in the case of Robert Gaines-Cooper is known. In the course of the recent hearing HM Revenue & Customs made some interesting submissions. These included a denial that the taxpayer can ever rely on IR20; the booklet is merely an indication of how the Revenue would be apt to approach the residence position of the typical taxpayer. Quite what purpose such booklets and statements of practice are supposed to serve if they cannot
