Pandemic shift to home working could create UK tax crisis
The shift to home working brought about by the pandemic could cost the UK economy up to £32bn a year in lost personal income tax.
Highly paid workers who live abroad but work in the UK will pay their income tax in their country of residence, rather than to HMRC - which researchers say could cost billions each year.
This new mobility of the workforce can also affect where corporate income tax is paid and value created, as well as VAT and where goods and services are purchased.
Professor Rita de la Feria, Chair in Tax Law in the University of Leeds' School of Law, co-led the new research with Dr Giorgia Maffini, Tax Policy expert, at PWC, ...









