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Christopher Lynch

ARTICLES

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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Deadline dates for November 2024

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Qualifying trading began after deadline Compatibility of exit tax legislation with EU law Difference between calculating a claim and making one Properties in Malta were subject to UK tax Reasonable excuse for failing to submit returns on time

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This week's opinion: 24 October 2024 Qualifying trading began after deadline Compatibility of exit tax legislation with EU law Difference between calculating a claim and making one Properties in Malta were subject to UK tax

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