header-logo header-logo

09 June 2011 / Peter Vaines
Issue: 7469 / Categories: Features , Tax , Commercial
printer mail-detail

Taxing matters

Peter Vaines solves the mysteries of what constitutes “full-time work abroad” & celebrates the renaissance of the Ramsay doctrine

During the Davies & James, and Gaines-Cooper litigation, HMRC confirmed their practice that a person may become non-resident (without the need to make any distinct break, sever their family or social ties, or anything else) if they leave the UK to work full-time abroad, providing the work lasts for at least a whole tax year and their visits to the UK do not exceed 90 days on average during their period of absence.

It is obviously very important to identify the meaning of “full-time work abroad” in this context, and HMRC have now published their revised view on the subject. Appropriate amendments are to be made to HMRC6. The following points are helpful:

It must be a genuine full-time employment—possibly with a foreign employer or a formal secondment to a non-UK position of a UK employer.

It needs to involve working equivalent hours to full-time foreign employees at the same level and in the same

If you are not a subscriber, subscribe now to read this content
If you are already a subscriber sign in
...or Register for two weeks' free access to subscriber content

MOVERS & SHAKERS

Thackray Williams—Lucy Zhu

Thackray Williams—Lucy Zhu

Dual-qualified partner joins as head of commercial property department

Morgan Lewis—David A. McManus

Morgan Lewis—David A. McManus

Firm announces appointment of next chair

Burges Salmon—Rebecca Wilsker

Burges Salmon—Rebecca Wilsker

Director joins corporate team from the US

NEWS
What safeguards apply when trust corporations are appointed as deputy by the Court of Protection? 
Disputing parties are expected to take part in alternative dispute resolution (ADR), where this is suitable for their case. At what point, however, does refusing to participate cross the threshold of ‘unreasonable’ and attract adverse costs consequences?
When it comes to free legal advice, demand massively outweighs supply. 'Millions of people are excluded from access to justice as they don’t have anywhere to turn for free advice—or don’t know that they can ask for help,' Bhavini Bhatt, development director at the Access to Justice Foundation, writes in this week's NLJ
When an ex-couple is deciding who gets what in the divorce or civil partnership dissolution, when is it appropriate for a third party to intervene? David Burrows, NLJ columnist and solicitor advocate, considers this thorny issue in this week’s NLJ
NLJ's latest Charities Appeals Supplement has been published in this week’s issue
back-to-top-scroll