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Tax orientation; Two’s company; Loss of office; IR35 insurance
Tax orientation
The various tax implications of a move to the UK from the Far East.
My client is 68 and moved to the UK from Singapore in 1967. She lived and worked here until 1984 when she and her husband settled in Hong Kong. In 1992 she returned to the UK to spend up to a month a year with her children who were at school here. In 1995 the couple bought a property to use when visiting their children. Her visits to the UK between 1992 and 2012 were no more than a month each tax year.
Since 2012 when she retired she has spent up to six months a year in the UK to be near her family. She spent the rest of her time in Hong Kong where she has a home. Her husband is still working there.
In...
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