Brexit – Social security co-ordination between the UK and the EU post 31 December 2020

Negotiations between the UK and the EU on the UK’s future relationship with the EU have been taking place in both Brussels and London in July.  As work intensifies on finalising arrangements, employers should start to consider the impact of...

COVID19 – expatriate tax reliefs across the world in a global pandemic

The  “lockdown” being enforced in many countries across the world in response to the COVID-19 outbreak, is impacting the global economy with alarming speed.  This, combined with closed borders and a rapidly shrinking number of commercial flights, has led to...

Update: COVID-19 – Global mobility tax and social security considerations

The world we live in today is more mobile and connected than ever before. We are the first ones in the 21st century to have experienced a whole new digital world, growth in the movement of people and services, which...

Brexit planning for 31 October 2019

As we approach the next Brexit deadline of 31 October 2019, it may be appropriate to review how we can assist our clients manage the tax issues around the possible changes. Below are some points on indirect and direct tax...

No deal Brexit – changes for UK employers sending workers to the EU, EEA or Switzerland

What is the issue? In HMRC’s latest Employer Bulletin, they issued guidance to employers on the social security contribution position for their UK employees who currently work in the EU, EEA and Switzerland in the event of a “no deal”...

Recent Government updates on Brexit and potential tax implications

The UK has issued 11 papers on Brexit issues between 15 and 31 August. These are listed below, and can be found along with other Brexit papers on the Government webpage on Article 50 and negotiations with the EU.  The papers...