Last week the Institute was represented at an event in London ‘Remote work across borders: Navigating the legal and regulatory maze’ which discussed the complexity of working cross-border from a wide range of angles, including tax. In attendance was the Institute’s UK Tax Manager, Leontia Doran. Leontia was accompanied by Rose Tierney, the Institute’s representative from the NI Tax Committee and Tax Committee South cross-border and remote/hybrid working sub-group which was established in September 2024.
Rose, a leading and well-known expert on this issue, co-authored the 2024 LEEF report commissioned by the ESRI ‘A study into the current conditions of the island of Ireland labour market, and challenges and opportunities for effective operation for workers and businesses across the island.’ Rose’s comments at the recent Centre for Cross-Border Co-operation all island labour market conference also featured widely in the media.
At the event, Rose participated in a panel discussion with other experts. This included Bill Dodwell, former Director of the Office of Tax Simplification and now a non-Executive Director on HMRC’s Board, in addition to representatives from the ATT, the CIOT and other specialists.
The panel discussed a range of case studies and the issues arising from modern working practices. The aim of the event was to highlight how wide ranging and complex the issues are from a tax, legal, finance, HR, data protection, insurance, and compliance perspective.
The event has made clear that there is a need for the UK Government to recognise the complexities and consider policy changes to support cross-border working in a way that both embraces modern working practices and positively impacts the UK labour market and economy. Plans are also being developed to form a UK wide working group to lobby Government, in which the Institute is aiming to be a participant.
What was also clear from the event is that these issues come into even sharper focus for cross-border workers on the island of Ireland. In effect, the issues that these workers have been facing for many years are now being faced by mobile employees across the globe.
The Institute’s cross-border and remote/hybrid working sub-group comprises employment tax specialists in both the UK and Ireland and was set up last year to discuss and take forward the complex issues which arise from cross-border and remote/hybrid working on the island of Ireland. As part of its initial work, three key issues identified by the working sub-group featured in a recent letter by the Institute to HMRC’s new CEO JP Marks.