Lee McIntyre-Hamilton

Lee advises employers and employees on global mobility tax, international social security, employment status for tax, IR35, tax on termination payments, and the tax and reporting of benefits and expenses.  

• Provided global mobility tax advice and personal tax return preparation service to the non-domiciled board of a UK oil & gas company and with respect to its large population of globally mobile employees. 
• Advised a French engineering company on the UK PAYE and NIC implications associated with the employment of a senior executive relocating to the UK.  
• Advised a UK University regarding the tax aspects of its globally remote working policy.  
• Advised on the tax aspects of a complicated termination case involving a disability exemption claim.  
• Advised a UK corporate on its obligations under IR35 associated with three workers engaged via their personal service companies.  
• Advised a US company on the UK tax, NIC, and payroll implications associated with the secondment of their CEO to the UK under a tax equalisation arrangement.  
• 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 international employer operating across over 30 countries. 
• Advised two UK government departments on the global mobility tax implications associated with their non-UK Crown Servants. 

Lee advises life sciences clients on global mobility tax, international social security, IR35, tax planning for non-UK executives, employment tax compliance, international share schemes, and cross-border payroll and pensions. 

• Advised a large global 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. 

Lee advises banks, asset management firms and fintech companies on global mobility tax, international social security, IR35, tax planning for non-UK executives, employment tax compliance, international share schemes, and cross-border payroll and pensions. 

• Advised the HR Director and CEO on the UK tax, PAYE and NIC implications associated with their relocation to the UK from an overseas parent company.  
• Delivered global mobility tax training to HR team at financial services organisation. 
• Advised bank on the IR35 status for a senior director and action required to achieve compliance.  

Lee advises universities and educational institutions on global mobility tax, international social security, UK employment tax (PAYE/NIC), tax compliance for visiting academics, mobility policies, and taxation of UK and international termination payments. 

• 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. 
• Advised an Oxbridge college on the PAYE and NIC implications associated with its globally remote working policy.  
• 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. 

Recognised by The Legal 500 for Employment: Employers 2023