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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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NEWS

High level of claim refusal may deter claimants Employers seeking ways to mitigate NI increase Registration: teething problems for private schools Non-doms not deterred by 2017 deemed domicile reforms In brief: 21 November 2024

Third slide

Deadline dates for December 2024

CASES

Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights Failure to seek time-to-pay arrangement Overturned warrant does not guarantee return of documents

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Readers’ forum: Impact of voluntary restitution on taxpayers This week's opinion: 21 November 2024 Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights

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