overseas partnership and provision of services

[RP]

Hi All

Appreciate some advice on the following:

If a person is a partner in a business in Sri Lanka (Property development) and that person is UK resident and UK domiciled but provides marketing services to the overseas company via a UK Ltd company (Sole Director and shareholder), are there any issues regarding the services being provided and transfer pricing? i.e. will the revenue deem the fact the UK Ltd co. has only one client as some form of set up to avoid UK tax?

The work is being charged at a commercial rate, timesheets, back up re: client meetings etc are provided. I undertand she will also need to declare any profit share from the overseas partnership but wanted to understand any other points of concern...

Thanks
RP