Dual residency and cross-border employment-related taxation
This matter involved advising a non-UK resident and domiciled client on the UK system before he became UK tax resident including:
- When he would become UK tax resident
- Where he would be resident under the double tax treaty
- Application of PAYE and National Insurance contributions on employment income
- Advice on how various UK taxes would apply to the offshore trust structure he settled
- Dovetailing the advice with that of the other jurisdiction to find the optimum solution