Tax. Simplified. (Travers Smith)

Welcome to the eleventh episode of our Travelling. Seamlessly. global mobility podcast series. In this series, members of the Travers Smith Global Mobility team will be talking about the implications of moving your people and operations into and out of the UK, in a variety of contexts.

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.

In our latest Tax. Simplified. podcast, Tax Partner Simon Skinner and Senior Associate Joseph Sheldrick discuss the UK Government's proposal for a new corporate re-domiciliation regime. This proposal was first announced in Autumn 2021, and the Government completed a consultation process earlier this year. The details are still to be finalised, but the new regime may come into effect as early as next year.

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.

Welcome to the twelfth episode of our Travelling. Seamlessly. global mobility podcast series. In this series, members of the Travers Smith Global Mobility team will be talking about the implications of moving your people and operations into and out of the UK, in a variety of contexts.

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.

Welcome to the ninth episode of our Travelling. Seamlessly. global mobility podcast series. In this series, members of the Travers Smith Global Mobility team will be talking about the implications of moving your people and operations into and out of the UK, in a variety of contexts.

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.

Welcome to the sixth episode of our Travelling. Seamlessly. global mobility podcast series. In this series, members of the Travers Smith Global Mobility team will be talking about the tax implications of moving your people and operations into and out of the UK, in a variety of contexts.

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 our latest Tax. Simplified. podcast, Tax Senior Associate Siv Devakumar and Associate Lewis Currie consider the recent case law developments on the unallowable purpose rule.

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

Welcome to the fourteenth episode of our Travelling. Seamlessly. global mobility podcast series. In this series, members of the Travers Smith Global Mobility team will be talking about the implications of moving your people and operations into and out of the UK, in a variety of contexts.

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.

In our latest Travers Smith tax podcast (the first in a series of two on this topic), Tax Partner Simon Skinner and Tax Senior Associate Hugh Brooks introduce the new rules relating to uncertain tax treatment following the latest draft HMRC guidance released on 18 January 2022.

In this thirteenth episode, Senior Associates Siv Devakumar and Silvana Van der Velde will be sitting down with our friends at Choate Hall & Stewart to discuss the key features that distinguish UK and US approaches to structuring of management incentive plans in a private equity context. 

In this podcast, Senior Associates, Sarah Roman and Michelle Carnegie, from the Travers Smith Tax team provide an introduction to base erosion and profit shifting (BEPS) and the measures being taken to reform international taxation rules, with a particular focus on the new Global Anti-Base Erosion (GloBE) rules.

Welcome to the eighth episode of our Travelling. Seamlessly. global mobility podcast series. In this series, members of the Travers Smith Global Mobility team will be talking about the implications of moving your people and operations into and out of the UK, in a variety of contexts.

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. 

Welcome to the fourth episode of our Travelling. Seamlessly. global mobility podcast series. In this series, members of the Travers Smith Global Mobility team will be talking about the tax implications of moving your people and operations into and out of the UK, in a variety of contexts.

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.

Welcome to the seventh episode of our Travelling. Seamlessly. global mobility podcast series. In this series, members of the Travers Smith Global Mobility team will be talking about the implications of moving your people and operations into and out of the UK, in a variety of contexts.

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 our latest Tax. Simplified. podcast episode, Head of Incentives and Remuneration, Mahesh Varia, and Knowledge Counsel, Kulsoom Hadi, discuss two recent cases involving intermediaries linked to Gary Lineker and Eamonn Holmes and consider what this might mean for other workers providing their services in this way and their clients. 

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.

Welcome to the tenth episode of our Travelling. Seamlessly. global mobility podcast series. In this series, members of the Travers Smith Global Mobility team will be talking about the implications of moving your people and operations into and out of the UK, in a variety of contexts.

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.

Welcome to the first episode of our Travelling. Seamlessly. global mobility podcast series. In this series, members of the Travers Smith Global Mobility team will be talking about the tax implications of moving your people and operations into and out of the UK, in a variety of contexts.

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.

In the second Travers Smith tax podcast on the new Uncertain Tax Treatment rules, Tax Partner Simon Skinner and Tax Senior Associate Hugh Brooks discuss what an "uncertain tax treatment" will include.

In our latest Tax. Simplified. podcast episode, Tax Senior Associate Kaleem Khan and Associate Lewis Currie consider, at a high level, how some of the tax rules interact with the world of football (sometimes in surprising ways).

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.

Welcome to the second episode of our Travelling. Seamlessly. global mobility podcast series. In this series, members of the Travers Smith Global Mobility team will be talking about the tax implications of moving your people and operations into and out of the UK, in a variety of contexts.

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.

Welcome to the fifth episode of our Travelling. Seamlessly. global mobility podcast series. In this series, members of the Travers Smith Global Mobility team will be talking about the tax implications of moving your people and operations into and out of the UK, in a variety of contexts.

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. 

Welcome to the third episode of our Travelling. Seamlessly. global mobility podcast series. In this series, members of the Travers Smith Global Mobility team will be talking about the tax implications of moving your people and operations into and out of the UK, in a variety of contexts.

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. 

Welcome to the thirteenth episode of our Travelling. Seamlessly. global mobility podcast series. In this series, members of the Travers Smith Global Mobility team will be talking about the implications of moving your people and operations into and out of the UK, in a variety of contexts.

In this podcast, Senior Associate, Claire Prentice, and Knowledge Counsel, Kulsoom Hadi, from the Travers Smith Incentives team consider the importance of understanding and monitoring your worker supply chain from an employment tax perspective.