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PETER VAINES on IR20 and the Gaines-Cooper case, in which he advised the taxpayer
KEY POINTS
- The unsettling effect of HMRC ignoring the rules in IR20.
- The importance of certainty in determining residence status.
- Should HMRC have simply updated the IR20 rules for the future rather than acting retrospectively?
- Certainty restored with the new legislative proposals.
- The need to restore trust between HMRC and professional advisers.
Now that Mr Gaines-Cooper’s appeal has been heard by the Supreme Court it is perhaps a good moment to reflect on why and how we ended up there and on the demise of IR20.
I have no idea why HMRC chose to challenge Mr Gaines-Cooper’s...
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