Employment Tax

Global governance

HMRC has increased their focus on non-resident directors through ‘Know Your Customer’ meetings and other forms of employ...

Surprise, surprise

On a due diligence exercise, it is common for the purchaser to request joint ITEPA 2003 s 431 elections from the target ...

Just visiting

Given the increasing number of multinational corporations with UK operations, HMRC recognise that employees will move be...