HMRC's consultation on residence and domicile a 'cosmetic exercise'

HMRC is consulting on the contents, scope and structure of new taxpayer guidance on residence and domicile issues for the replacement of guidance booklet IR20, which it aims to publish by March 2009. Baker Tilly warns this threatens to be ‘little more than a cosmetic exercise’ as the Revenue announcement said: “We are not inviting comments on the legislation, HMRC policy or practice on residence and domicile issues or on individual cases.” The business advisory specialist slammed HMRC and the Treasury for ignoring the increasing calls for all the tests relevant to establishing residence...