Dual purpose

ROBERT MAAS FTII FCA looks at dual employment contracts in light of HMRC's recent article on the subject in Tax Bulletin.

HMRC'S VIEWS ON dual contract arrangements for non-domiciled employees working in the UK are set out in an article in the latest edition of Tax Bulletin and reported in Taxation 5 May 2005 page 138. In some ways this is welcome. In recent years some firms of accountants have felt that the Revenue had launched an aggressive attack on these and have been advising clients not to enter into such arrangements. From that point of view it is good to have official confirmation that 'there is nothing to prevent an individual from entering into an employment contract with more than one employer'.
On the other hand while most of the Tax Bulletin article seems reasonable some of it is questionable. The...