Philip Paur is technical director for employment tax and international mobility in the Deloitte tax policy group. He has worked in ‘big four’ firms in the field of employment and mobility tax for over 20 years. He regularly participates in discussions with HMRC on employment tax and international mobility issues, and he was consulted by HMRC over the recent statutory changes. Email: ppaur@deloitte.co.uk; tel: 020 7007 1666.