Auxiliary workers, home/host state scheme

Commentary – Tax Reporter ¶1022-350

Detached national experts, Class 1 exclusion

Commentary – Tax Reporter ¶1006-733 ; Tax Reporter ¶1022-125

Exemption from tax

Commentary – Tax Reporter ¶132-750 ; Tax Reporter ¶144-500

Experts seconded to European Commission

Legislation/Regulatory – SI 2001/1004 Sch. 3, Pt. VIII, para. 15

Experts seconded to, subsistence allowance

Legislation/Regulatory – ITEPA2003 s. 304

Failure to notify of amendment/'special measure' to legislation

Case Law – (1985) 2 BVC 200,069