Many companies and organisations are allowing employees to work both overseas and in the UK, but individuals could be subject to UK tax on their earnings of up to 45%.

In this article, I  examine the potential tax implications for those employees who take advantage of flexible working and choose to conduct their work from the UK, even in situations where the employer of permanent establishment of the business is based overseas.

Read the article here:  Work smarter not harder

The article was published in the STEP Journal (Vol32 Iss1) pp 37-39