Jenni

Hi, I have a situation where a client from the US has moved to the UK for two years to work. He is due to go back to the US next year. He has two sources of income, one from the US and one in the UK but is paying NI/social security on both. He has a "certificate of coverage" and believes he is exempt from UK NI but his employer is claiming he has no choice but to pay UK NI since he is living here. My questions are: Is he liable for UK NI even though he has an exemption certificate and if not how does he claim this back? Thanks, Jenni

Hi, If an individual has employee benefits on top of salary, can he offset his qualifying seafarers deduction against the benefits too or is the deduction only offset against the salary? Thanks,

Hi, It's a limited company that provides occupational health services and they sub-contract some of these services out to the GP/nurses. The GP/nurses are not sub-contracting. Thanks, Jenni

Hi, Having reviewed the guidance and case law surrounding occupation health, I understand that the services must be delivered via a registered professional and must be for the "protection, preservation or restoration of health" to qualify for exemption. If a company who provides occupational health services via a GP/nurse on a sub-contracting basis are the services still exempt from VAT? Or how does VAT apply in this situation?

Hi, We have clarification that the vehicle is defined as a motorcycle by this act. We undertand that a P11D benefit will arise, however, there doesnt appear to be any guidance for electric motorcycles. The P11D benefit for normal motor cycles is 20% but for electric cars is only 2%. Where does an electric motorcycle come into this? Thanks,

Hi, I have a client who is looking to buy a Carver as a company vehicle for an employee with some private use. Carver themselves have deemed the tax status as an "electric motorcycle" but I cant find any clarification from HMRC on this? Additionally, if the tax status is "electric motorcycle", what are the tax implications on this as a benefit on the employee? I cant seem to find any guidance or legislation that specifically relates to an electric motorcycle