The Government has been getting itself tied up in counting days recently. Not only have there been the proposals to change the way in which days in the UK are counted when determining residence status, the Cabinet had been getting its knickers into ever-increasing twists over the number of days that the police should be able to hold terror suspects without charge. As though it has been engaged in some manic sudoku game, it has run through a whole gamut of options. Currently, the limit is 28 days, but the latest plans are for a 42-day limit although the Government was previously suggesting that the limit should be either 56 days, 58 days or even 90 days. 90 days? That sounds familiar. My conclusion is that these plans to extend the detention limit (and who knows what they will try for once we are used to 42 days) are a fiendish plot on the part of the Government to lock up foreign terrorists for as long as possible without charge before releasing them into the hands of HMRC. HMRC will then be able to subject them to gruelling tax liabilities based on that most frightening of consequences – the news that, due to their extended stay at Her Majesty’s pleasure, they have become resident in the UK for tax purposes! Don’t hang around this blog looking suspicious for too long. To return to Taxation.co.uk, click here.