INCOME TAX – Employment Income – appeal against HMRC’s refusal to issue NT (nil-tax) PAYE code – pilot resident in UK working for Hong Kong airline and subject to tax in Hong Kong – whether application of UK / Hong Kong Double Taxation Agreement had effect that only Hong Kong had taxing rights over appellant’s remuneration- no – whether remuneration not subject to PAYE regime because of territorial limitations – no- appeal dismissed in principle
[2014] UKFTT 220 (TC), [2014] STI 1914, [2014] SFTD 979
Bailii
England and Wales
Income Tax
Updated: 30 November 2021; Ref: scu.525217