Actual title has substantially different import.
They almost certainly are. Even if you assume they didn't earn any UK income, they were still paying VAT.
It also means the tax difference of them leaving is near zero surely?
They were still paying taxes on any UK income.
> It also means the tax difference of them leaving is near zero surely?
Only if you assume they didn't pay any VAT.
Now we just need to deal with all the overseas territories and their tax arrangements. Do those count as "in the UK"? I believe not. But they benefit from the UK defense umbrella.
colesantiago•2h ago