In this episode, Senior Associate Moji Oyediran and Associate Katie Good discuss the recent changes to the UK's immigration rules for business visitors, as well as what else should be on your radar in 2024.

When a worker provides services to an end client through an intermediary (such as a personal service company) special rules (known as IR35) can mean that the worker is taxed as an employee rather than a self-employed person.  In recent months, there have been several cases in which HMRC have challenged the intermediaries of well-known TV and radio presenters with the different results showing how complicated these rules can be to apply.

In this twelfth episode, Tax Partner Hannah Manning, Senior Associate Kaleem Khan and Associate Lewis Currie recap some of the topics which we have explored so far in the series through the festive lens of Santa and his toy-making business.

In this eleventh episode, Tax Senior Associate Siv Devakumar and Associate Holly Norman discuss the UK corporate tax residence test, focussing on practical tips on how to ensure a non-UK incorporated company becomes and remains UK tax resident.

With World Cup fever well underway, this is a timely juncture to consider some of the pertinent tax issues, including some of the tax issues which arise in relation to payments by football clubs for image rights, the tax treatment of player transfers, potential benefit in kind tax charges, as well as increased HMRC compliance activity in this sector.

In this tenth episode, Incentives & Remuneration Senior Associate Hugo Twigg and Knowledge Counsel Kulsoom Hadi address some of the key points for private companies to consider when operating their incentive plans internationally, including securities law, tax and other legal and best practice issues.

The unallowable purpose rule is a statutory test which is part of the tax rules relating to corporate debt – it can apply to disallow interest deductions for a UK corporate taxpayer if it's party to the loan in question for a main tax avoidance purpose. Siv and Lewis discuss the recent case law developments in relation to this rule and explain why these could be significant for taxpayers

In this ninth episode, Incentives & Remuneration Senior Counsel Elissavet Grout and Associate Tom Leatherby discuss some of the key considerations for public companies when establishing and operating international share plans, including commercial, legal and tax factors.

In this eighth episode, Employment Partner Alex Fisher and Senior Associate Moji Oyediran take a more in-depth look at the UK immigration regime, focusing on some of the recent changes and new routes that should open up new and exciting visa options for employers when looking at temporary transfers or secondments to the UK. 

In the podcast, Simon and Joe provide an overview of the existing UK rules related to corporate migration to the UK, what the proposed new regime is expected to look like, and some of the key tax issues that still need further clarification.

In this seventh episode, Employment Partner Alex Fisher and Senior Associate Moji Oyediran discuss the UK's immigration regime and the key considerations for internationally mobile executives when undertaking business visits to the UK from overseas. They also touch on the key issues to think about when planning business travel from the UK to the EU in the post-Brexit landscape. 

In this sixth episode, Tax Knowledge Counsel Ian Zeider and Tax Associate Tom Margesson discuss the UK tax issues relevant to carried interest held by internationally mobile fund managers who have come to work in the UK.

In this fifth episode, Incentives & Remuneration Knowledge Counsel Kulsoom Hadi and Tax Associate Holly Norman discuss the employment tax issues that might arise when non-UK resident employees are employed by a UK company but are working from their home jurisdiction part of the time. 

In this fourth episode, Tax Partner Hannah Manning and Associate Tom Margesson discuss when an employee working remotely from abroad can create a taxable presence for their employer.

In this third episode, Tax Senior Associate Claire Prentice and Associate Tom Leatherby discuss the rules that apply to non-resident directors that come to the UK. 

In this second episode, Tax Partner Hannah Manning and Senior Associate Siv Devakumar consider how to structure tax-efficient share incentive arrangements for international management teams in private equity transactions.

In this first episode, Incentives & Remuneration Senior Counsel Elissavet Grout and Knowledge Counsel Kulsoom Hadi discuss the main tax and social security rules that those managing short term business visitors to the UK have to think about. 

Please note that this podcast is for information purposes only. It is not legal advice and should not be relied upon. It is not a substitute for taking specific legal advice in any particular situation. No liability is accepted by Travers Smith, its employees, partners or any other person for the content of this podcast or for the consequences of any action taken or not taken in reliance upon it.