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Commentary

7.2 Scenario for Regent Group Ltd

Case Studies

Regent Group Ltd is headquartered and listed in Australia and has a UK subsidiary, Regent (UK) Ltd. The group also has entities in France and Germany. Regent Group Ltd wishes to send one of its employees to the UK for a minimum of three years, commencing on 6 April 2023. The secondment may be extended up to a maximum of six years.

The secondee will be tax equalised, so Regent Group Ltd will be funding any UK tax and social security costs which arise as a result of the secondment. It is intended that the secondee will be brought within the Appendix

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