I think I have a client who is genuinely not liable for tax anywhere.
They are a peripatetic sportsman.
Anyone care to comment or give me any warnings ?
Their turnover is about £50k.
Their profit is about £20k.
They are a downhill biker.
They are sponsored by a german company.
The german company provides bikes and sponsorship to ride the bikes.
Occasionally my client wins a race, or gets on the podium.
They receive prize money. The prize money is sometimes taxed.
My client is about 25 years old.
Originally from the Uk, they now travel the world.
They are not resident in any one place more than two months of the year.
They have a mum and dad in the Uk, and a girlfriend in Greece.
The rest of the year they travel the world at competitions, Thailand, Australia, Canada, all around the world.
I have rung the HMRC Technical Helpline and examined the 'Residency' sheets.
The Uk tax office agrees with me my client is not taxable in the Uk.
Any comments or warnings ? !