Nomad employees: examining HMRC’s new guidance

One of the most pressing issues facing businesses today is how to ensure that the international tax rules do not adversely impact on the recruitment and retention of internationally mobile employees (nomad employees). At present those rules give rise to a number of challenges that can adversely impact on recruitment and retention due to the lack of clarity and certainty over the application of the rules to modern working practices. These can range from scenarios involving employees who wish to work remotely from home in a different jurisdiction employees who use the offices of an affiliated business in a different jurisdiction or simply employees who wish to work temporarily in a different jurisdiction perhaps simply extending a period of holiday...