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Lewin Higgins-Green (FTI Consulting) considers the situation for internationally mobile employees between the UK and the EU, which is likely to become more complicated after the end of the transition period.

Priya Dutta answers a query on the tax residency of employees seconded to overseas offices and undertaking training in the UK

Stephen Smith sets out the practical lessons from the Paul Daniel case concerning a taxpayer who realised a substantial capital gain whilst purporting to be working full-time abroad

Marilyn McKeever asks whether new draft provisions spell the end for dual employment contracts for non-doms

Malcolm Finney answers a query on split-year residence and the sale of shares.