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A UK businessman lives in the south of France and spends about six weeks working in the UK each year. The company provides accommodation and a car during these visits
My client is the director and also owns 50% of the shares in a UK limited company. Business has been so good that he has moved to the south of France and has been non-UK resident for the past two years.
The nature of his work is such that his employees work in this country and he flies over for about six weeks of the year meets his customers and oversees things (no pun intended).
Because he has no permanent residence in this country he has relied on bed and breakfast establishments. To save costs the company has purchased a caravan near the business premises for his use. Similarly in order to save the cost of hiring cars when he comes over the company has purchased a car for £30 000 which is kept in the UK.
The company used to pay him a salary...
