Training course expense Training course expense - Page 4
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  1. #31

    Contractor Among Contractors


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    Quote Originally Posted by Old Greg View Post
    I've never really understood this training stuff. If a permie is sent by employer on a French course to enable them to do business with a French client, is it a BiK?
    Quote Originally Posted by TheFaQQer View Post
    No - they have the client, so they are skilling someone up to do the work. Same as if you already had a contract with a French client, you could argue that the training is required for the business.
    I believe the distinction is actually that the employer has employees. HMRC are happy for an employer to "skill up" its employees in the pursuit of new business, but not directors as they have a controlling say and so obviously cannot be trusted.

    Also, that BigCo may occasionally expense training without incurring BiK and without (even the prospect of) a business need, does not make it right. They are BigCo, so unless the malpractise is blatent or widescale avoidance it will fly straight under Hector's radar.

    OTOH, when it comes to personal taxation, directors are employees.

  2. #32

    I live on CUK

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    Quote Originally Posted by garnet View Post
    As I said I agree. However I fail to see a difference. A co paying for a work permit allowing one to work in the UK.

    This WP brings a lot more benefit personally to this person (working in UK vs not allowed to work) than a citizenship over permanent residence (only difference is to be able to vote for parliament).

    Investment wise one's own co may invest in a citizenship of employee to get more contracts in the future.
    You can't do that.

    HMRC can lift the corporate veil if need be.

    Where there are 15 non-family member employees it can be proven there is a business need. The role has to be advertised in the EU for months before an non-EU citizen can take it.

    When there is only one employee or in a very small company where the employee is also a family member then it can be proven there isn't a business need simply because you won't do the advertising.
    "You’re just a bad memory who doesn’t know when to go away" JR

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