It is becoming increasingly common for taxpayers to bring concurrent proceeding – a statutory appeal and a claim for judicial review – in determining their residence status for tax purposes. This is not surprising given the reliance placed by taxpayers on IR20. This issue was considered in Daniel, where the Court of Appeal was reluctant to lay down any hard and fast rules. The order of proceedings is an issue of case management and the appropriate course must be determined on a case-by-case basis. The case also considered the meaning of paras 2.2–2.5 of IR20 and highlighted the difficulty a taxpayer is likely to face when seeking to demonstrate that he or she is not resident under that guidance.