Tolley's Expatriate Tax Planning 2007-08

By Amanda Sullivan. Published by LexisNexis Tolley £125

In today's global marketplace with more and more people living and working in different countries during the course of their careers tax professionals need to be able to offer tax planning advice to expatriates encompassing individuals who are working here on secondment from overseas and UK nationals who are working abroad.

It is not only the individuals who require such tailored advice but their employers also.

The area of expatriate taxation is technically challenging. The rules surrounding expatriate taxation tend to be based on practice and agreements rather than through legislation.

Last year the CIOT commissioned a report by Peter Ashby a former partner with PricewaterhouseCoopers to identify the problems and provide an agenda for sorting them out. He identified 18 key areas that warranted attention.

HMRC are involved also and have recently been...