Responding to protests from tax practitioners to the new rules relating to UK residence, the UK tax authorities have conceded that anyone simply in transit through the UK, even if they left one airport to get a flight at another, would not have that day treated as one of arrival or departure which, under the new rules, will count towards the 90 days exceeding which would bring them into the UK residency net. But the concession will only apply if no business is carried on in the UK on that day, the Financial Times has reported. Andrew Tailby-Faulkes, an Ernst & Young partner, is quoted as asking: “The example they give is of someone landing at Heathrow and then fitting in a meeting before catching a later flight from Gatwick; what if you have a quick meeting with a colleague in Starbucks? Does sending e-mails from a laptop breach the new guidelines? And how will the rule be policed effectively?” No clarification is currently available on the matter from HM Revenue & Customs.