E8.737 International Aspects Of NIC—No UK Contributions Due

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Commentary

Personal and employment tax

The position is easy where the inbound expatriate has a certificate of coverage or A1/E101 (see E8.731): the NI fields are simply

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D1.8101 Groups of companies

B2.306 General tests for distinguishing between capital and revenue expenditure

B5.123 BPS—negligible value claims

B2.413 Car hire

E5.406 Employees of European Union delegations—tax exemptions

E8.271 Liability for Class 1A contributions

I4.562 Sales and mortgages of reversionary interests

C2.201 Allowable expenditure for capital gains—overview

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.902 Wasting assets—wasting of allowable expenditure

C2.1231 Leases—deemed premiums

E1.1435 Appealing transactions in securities counteraction notices

B8.210 Restrictions on sideways loss relief

I7.120A BPR and excepted assets

D3.410 Benefits provided by close companies to participators

I5.221 Lifetime termination of QIIP—general

I5.1122 More than one settlor (income tax and CGT)

B3.306 Meaning of plant and machinery

D6.711 Liquidation—capital gains implications

D4.104 Company residence and the case law test

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