Residence: IR20 Judicial Review It is well known that Mr Gaines-Cooper is challenging the refusal by HMRC to apply the practice set out in their booklet IR20 on residence. Mr Gaines-Cooper had taken the trouble to make sure that his visits to the United Kingdom were below the 91-day limit contained in IR20 – the terms of which had remained pretty much unchanged for decades – and he therefore considered that he should be regarded as nonresident.

On September 18, 2008 the State Council promulgated the “Regulations on the Implementation of the Labor Contract Law of the People’s Republic of China” (the “Rules”) which complement the Labor Contract Law (the “LCL”) that went into effect on January 1, 2008.

A mountain of amendments has been made to the Finance Bill proposals on the remittance basis. Some serious criticism has been made of the Chancellor’s proposals both by the House of Commons Treasury Committee and by the House of Lords – but I don’t think anybody is taking any notice.

HMRC have issued another list of Frequently Asked Questions. Many of these questions and answers are entirely straightforward and unremarkable, but the clarification of some points is extremely helpful.

A mountain of amendments has been tabled to the Finance Bill proposals on the remittance basis. Some serious criticism has been made of the Chancellor’s proposals, both by the House of Commons Treasury Committee and by the House of Lords – but I don’t think anybody is taking any notice. The amendments are nearly all highly technical and designed to make the legislation coincide with explanatory notes provided by HMRC.

HMRC have issued another batch of frequently asked questions and answers only a month after the last lot. It is a bit like “University Challenge.”

Temporary expansion of “qualified tax-exempt obligation” (QTEO) provisions.

A round-up of recent Construction industry updates.