Lockdown, tax residency and the law of unintended consequences

Published on 02 August 2021

A little over 18 months ago and the idea of government enforced national lockdowns would have seemed like a very unlikely Orwellian concept indeed and yet, since then, over 100 countries have instituted at least one lockdown, affecting billions of people worldwide.

In this episode, we are joined by Price Bailey's Nikita Cooper to discuss the myriad of unintended consequences lockdowns have had on tax residency for individuals and corporations. From employees stuck abroad while visiting relatives to senior management inadvertently changing the corporate residency of their companies, we explore some of the practical implications.

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If you would like to discuss any of the matters raised in this episode, please contact: taxingmatters@rpc.co.uk.

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice. Opinions of the speakers are their own and do not necessarily express the views or opinions of RPC.

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