Mobile Employees
For income tax, the basic principles from which to start are that an individual who is resident in a country will generally be taxed in that country on their worldwide income, but regardless of residence, an individual who is physically present and working in a country will be liable to tax in that country on…
Read MoreFurlough Changes
The government has now published its official guidance for the Coronavirus Job Retention Scheme, which has been extended until 30 April 2021. The long-awaited government guidance confirms many of the details surrounding the extended furlough scheme for employers. Overall, it outlines that despite the increase in flexibility that the extended scheme provides when compared to…
Read MoreFurlough Extended To April 2021
The eligibility criteria for the UK-wide scheme will remain unchanged with 80% of salaries paid by the government under the furlough rules. These changes will continue to apply to all devolved administrations. Aside the financial support for employees under the Coronavirus Job Retention Scheme (CJRS) extension, the Chancellor arguably had an eye on the potential…
Read MoreVirtual Christmas Party
Due to the coronavirus restrictions, you may be unable to host your usual Christmas Party for your employees. We are pleased to confirm that the annual parties’ exemption (s264 ITEPA03) will apply to the costs associated with virtual parties in the same way that it would for traditionally held parties. Therefore, subject to the normal…
Read More