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Commentary

8.2 Scenario for AIRobo Inc

Case Studies

AIRobo Inc is a successful US technology company and is planning to expand into the UK market. AIRobo Inc has formed a UK subsidiary, AIRobo Ltd. One of their senior executives, Jeffrey Brown, has been seconded from AIRobo Inc to AIRobo Ltd to set up an office with sales and operational functions.

Jeffrey is a US citizen and arrived in the UK on 1 October 2022. He has never been tax resident in the UK and is domiciled in the US. He will be joined by his wife and two children on 2 January 2023. The assignment is expected to last

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