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NICHOLAS YASSUKOVICH explains the impact of Mansworth v Jelley on those granted share options by their employers. THE INLAND REVENUE suffered what it no doubt believed to be a tactical defeat in the long running battle it had waged with taxpayers over section 29A, Capital Gains Tax Act 1979 (now section 17, Taxation of Chargeable Gains Act 1992) in March 2002. This defeat took the form of the High Court decision in Mansworth v Jelley [2002] STC 1013.
JONATHAN LACEY ACA, ATII and NICHOLAS YASSUKOVICH explain the concept and tax consequences of international virtual assignments.
However overused the term 'globalisation' is, it is responsible for the advent of a new kind of expatriate assignment, which we refer to as the virtual international assignment. Like all new employment models, it has employee, corporation and indirect tax implications.
NICHOLAS YASSUKOVICH looks at the expatriate tax issues in the new United Kingdom/United States double taxation treaty.
