The CAA cleared up their stance on this back in 2010 with this training com
Yet back in 1999 the very same CAA, considered that with the increase from 40 hours IF in the UK (ICAO) IR, to 55 hours for the JAA IR, there was no safety case to justify increasing the time further by adding in the taxi time as an extra! Especially as the dual instruction time exceeded the ICAO minima by 550%