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Russell Fryett v HMRC

In Russell Fryett v HMRC (TC03360 – 24 February 2014) the FTT determined in principle that Mr Fryett an airline pilot resident in the UK who flew on international routes for Cathay Pacific (a Hong Kong airline) was subject to PAYE.

Mr Fryett dealt with the Hong Kong office on all issues pertaining to his duties and reported to a Hong Kong based director. He paid tax in Hong Kong.

He argued that under the UK/Hong Kong double taxation agreement (DTA) the UK did not have taxing rights over his remuneration. HMRC contended that as a UK resident individual Mr Fryett was taxable on his worldwide income regardless of the DTA.

The tribunal found that the expression ‘may be taxed in the contracting state whose enterprise operates the aircraft’ in the DTA did not give that state exclusive taxing rights. The fact that...

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