Lee is a tax specialist (non-lawyer) who has been advising on global mobility and international employment tax matters for more than 20 years. He provides support to employers and their globally mobile employees. He also provides personal tax advice to globally mobile executives, including non-resident directors.
Lee’s expertise covers the employer and employee tax, social security and payroll implications of cross-border moves. This includes employer and employee tax compliance, international share schemes tax, tax on pensions for mobile employees, the taxation of cross-border termination payments and operating tax equalisation arrangements. Lee also provides advice on the tax aspects of global mobility and globally remote working policies and processes.
Lee covers international employment tax matters such as tax and social security for globally remote workers and the assessment of employment status for tax purposes.
International organisations of all sizes turn to Lee for tax advice, across various sectors, including social and humanitarian enterprises, education, life sciences and pharmaceuticals.
Expertise
- Global mobility tax
- International social security
- Tax on short-term business visitors
- Tax on non-UK resident directors
- International mobility policies and processes
- International share schemes tax
- Tax planning and compliance for globally mobile executives
- International payroll
- Taxation of pensions for globally mobile employees
- UK employment tax (PAYE/NIC)
- IR35 and taxation of agency workers
- Taxation of UK and international termination payments
Experience
General
- Provided global mobility tax advice and personal tax support to the non-domiciled board of a UK oil & gas company and with respect to its large population of globally mobile employees.
- Undertook an employment tax risk review on behalf of a UK employer in respect of over 50 globally remote workers during the COVID-19 pandemic.
- Reviewed the contractual and working arrangements of UK and internationally based contractors for a UK technology company, in order to identify any employment status and employment tax related risks.
- Advised on the complex UK and overseas tax and social security implications resulting from a cross-border employment termination case.
- Instructed as an expert witness in a case regarding US and UK social security contributions for a US national working in the UK.
- Developed an international mobility policy and process for a large INGO operating across over 30 countries.
- Advised two government departments on the global mobility tax implications associated with their non-UK Crown Servants.
Life sciences
- Advised a large global non-profit life science organisation on the tax implications associated with the recruitment of a US senior executive to work in the UK.
- Supported a start-up life sciences company with the tax implications associated with recruiting non-UK nationals and provided advice to new recruits.
- Provided tax advice to an Oxford-based life science company on the participation of US nationals in a UK EMI arrangement.
- Supported a Cambridge-based life science company through a voluntary disclosure to HMRC with respect to an employment tax compliance failure.
- Advised an international life sciences company on the tax aspects of employment status and IR35.
Education
- Advised a large UK university on the development of an effective process to manage the tax, social security and payroll obligations associated with its internationally mobile staff.
- Supported a London-based university to deal with a tax enquiry into the employment of a university professor.
- Assisted a UK university to determine its non-UK employment tax compliance obligations triggered by globally remote workers based in Italy and France.
- Provided advice to a UK institute on the development of its international mobility policy.
- Advised a Russell Group university on the UK and overseas tax, social security and payroll obligations associated with the secondment of a senior lecturer to Germany.
Charities and not for profit
- Supported a Top 10 UK INGO with the international employment tax implications associated with the ongoing employment of staff outside the UK.
- Advised a large international INGO on the UK and overseas employer and employee tax implications associated with the recruitment and employment of a new CEO.
- Undertook a tax risk review for a large UK-based INGO across multiple countries to determine the potential employment tax exposure associated with the posting of staff overseas.
- Supported a US-based INGO with the tax, social security and payroll obligations associated with the secondment of multiple staff to the UK.
- Worked with a large international aid agency to provide ongoing ad hoc advice and support with regard to all of its globally mobile employees.
Please note: The experience list above may include examples of work completed prior to joining Keystone Law.
Recognition
Recognised by The Legal 500 2023 for Employment: Employers
Career
Prior to joining Keystone Law in 2021, Lee worked at the following firms:
- Blick Rothenberg
- Crowe Clark Whitehill
- RSM Tenon
- PricewaterhouseCoopers