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Christopher Lynch


CHRISTOPHER LYNCH ATII, ATT discusses the 183-day rule.

IT IS NO longer exceptional, with the rapid growth of international trade, for a company to have to send employees abroad, or to bring foreign nationals to the United Kingdom, in order to carry out one-off assignments or longer term secondments. In many cases, these deployments will be straightforward (with employment rights transferring) to other group entities within the overseas territory and the individuals will become tax resident from the moment they arrive in that country.

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