Internationally mobile employees

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Practice notes
SDLT—deeds of rectificationStamp duty land tax (SDLT) ceased to apply to any land transaction involving any interests in or over land in Scotland from...
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19th May
Practice notes
How employment income is taxed—non-cash earnings or benefitsIn addition to cash earnings, such as wages or salaries, many reward packages include...
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19th May
Practice notes
UK Crown Dependency/Overseas Territory Agreements (CDOT)—FAQsWhat are the CDOT agreements?The UK entered into agreements with its three Crown...
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Produced in partnership with Ali Kazimi of Hansuke 19th May
Practice notes
VAT treatment of damages and compensation paymentsFORTHCOMING CHANGE: HMRC is in the process of revising Revenue and Customs Brief 12 (2020) on the...
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19th May
Practice notes
Property holding structures—SDLT and VAT treatment of a Jersey Property Unit Trust (JPUT)IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the...
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19th May
Practice notes
Corporation tax—connected personsThis Practice Note looks at the meaning of connected persons within sections 1122 and 1123 of the Corporation Tax Act...
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19th May
Practice notes
VAT on composite suppliesSingle composite supplies vs multiple suppliesWhere a supply comprises a number of different elements with varying VAT...
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Produced in partnership with Martin Shah and Gary Barnett of Simmons & Simmons LLP 19th May
Practice notes
Offshore receipts in respect of intangible property (ORIP)Since 6 April 2019, a person that is neither UK tax resident nor resident in a full treaty...
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19th May
Practice notes
FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 19th May
Practice notes
Tax considerations on a loan agreement—the tax gross up clauseIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Eloise Walker of Pinsent Masons 19th May
Precedents
1 Withholding and grossing up 1.1 All sums payable under this [Agreement] by or on behalf of any party (for the...
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19th May
Practice notes
Taxation of UK LLPsA UK limited liability partnership (LLP) is a body corporate for company law purposes, but is generally taxed as though it were a...
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19th May
Practice notes
Capital reduction demergersThe reasons why a company might carry out a demerger, and the different ways in which a demerger may be structured, are...
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Produced in partnership with Zoe Feller of Bird & Bird 19th May
Practice notes
R&D capital allowancesFORTHCOMING CHANGE: At Spring Budget 2021, the government announced a wide-ranging review of research and development (R&D)...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May
Practice notes
Transfer of a trade under common ownershipSometimes the restructuring of a business will involve a company transferring an existing trade to a...
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19th May
Practice notes
SDLT group reliefFORTHCOMING CHANGE relating to FA 2008, Sch 36: In its Tax Information and Impact Note (TIIN) on freeports, the government announced...
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19th May

Most recent Internationally mobile employees content

Practice notes
UK employment tax issues for cross-border employmentGiven the ever increasing global mobility of employees, employers could be regularly required to...
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Produced in partnership with Darren Oswick of Simmons & Simmons 30th Jun
Q&As
What are the UK tax implications for a UK employer when it employs a non-UK resident employee who works entirely in another country?Generally, an...
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23rd Jun
Q&As
Is an employee of a UK employer liable to UK National Insurance contributions if the employee works solely from abroad and is not liable to UK income...
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Produced in partnership with Denis Edwards of Normanton Chambers 23rd Jun
Q&As
Coronavirus (COVID-19)—what are the potential tax consequences of working remotely, including cross-border employment tax issues?As a result of...
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Produced in partnership with Laura Allwright of Simmons & Simmons and Darren Oswick of Simmons & Simmons 6th Jun
Q&As
What are the key potential tax and legal implications of having a non-UK director on the board of directors of a UK company?Before introducing a...
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5th Jun
Practice notes
Internationally mobile employees with securities optionsIntroductionThis Practice Note discusses the taxation of internationally mobile employees and...
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Produced in partnership with Jeremy Edwards of Baker McKenzie and Gill Murdoch 5th Jun
Practice notes
Practical guidance on the taxation of share options for internationally mobile employeesThis Practice Note summarises the taxation of internationally...
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Produced in partnership with Lewin Higgins-Green of FTI Consulting 5th Jun
Practice notes
Internationally mobile employees with employment-related securitiesIntroductionThis Practice Note discusses the taxation of internationally mobile...
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Produced in partnership with Jeremy Edwards of Baker McKenzie and Gill Murdoch 5th Jun
Practice notes
The UK tax treatment of dual contracts [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.One of the features of the UK...
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Produced in partnership with Darren Oswick of Simmons & Simmons 5th Jun
Practice notes
Internationally mobile employees and securities options (pre-6 April 2015) [Archived]ARCHIVED: This Practice Note has been archived and is not...
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5th Jun
Practice notes
The structure of the statutory residence testThe UK’s first formal tax residency test for individuals known as the statutory residence test (SRT) took...
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Produced in partnership with Lisa Spearman of Mercer and Hole and Emma Loveday of Wedlake Bell LLP 5th Jun
Practice notes
The statutory residence test—overseas workday reliefOverseas Workday Relief (OWR) is a relief from UK income tax for certain non-domiciled...
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Produced in partnership with Lisa Spearman of Mercer & Hole 5th Jun
Practice notes
Internationally mobile employees and employment-related securities (pre-6 April 2015) [Archived]ARCHIVED: This Practice Note has been archived and is...
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5th Jun

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