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Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.11 NIC planning /International issues / E8.1145 Cross-border planning

E8.1145 Cross-border planning

Personal and employment tax

E8.1145 Cross-border planning

The other way to avoid treatment as an 'employed earner' under SSCBA 1992 is to not work in the UK (a tactic adopted successfully by 99% of the global population, so perhaps not such a limited group after all). The terms 'employed earner' and 'self-employed earner' are defined¹ by reference to gainful employment

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E5.406A Employees of European Union institutions—tax exemptions

D1.8101 Groups of companies

B5.301 Intellectual property—overview

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

E4.11120 Additional annual returns by employers—overview

B5.123 BPS—negligible value claims

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

B5.812A Particular charitable bodies

E5.406 Employees of European Union delegations—tax exemptions

E1.1502 Tax treatment of transfers with accrued interest

I5.251 Absolute entitlement by the life tenant

C2.201 Allowable expenditure for capital gains—overview

B2.315 The concept of wholly and exclusively

E4.1318 Special mixed fund rules

B2.319 Duality of purpose—apportionment of the expenditure

E4.115 Employment income—place of performance of duties

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D4.104 Company residence and the case law test

C3.1706 PPR relief where there is job-related accommodation

E6.102K Statutory residence test—the definition of a 'home'