This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our Cookie Policy.
Analytics

Tools which collect anonymous data to enable us to see how visitors use our site and how it performs. We use this to improve our products, services and user experience.

Essential

Tools that enable essential services and functionality, including identity verification, service continuity and site security.

Where Taxpayers and Advisers Meet

Emoluments exempt from income tax received from United Nations

simpsonite
Posts:109
Joined:Wed Jun 24, 2009 11:58 am
Emoluments exempt from income tax received from United Nations

Postby simpsonite » Fri Oct 21, 2016 3:46 pm

Hi All,
I am aware that there is an exemption from income tax in respect of emoluments received by individuals as officers of the United Nations.

My query is whether the same exemption might apply for a self employed individual supplying exactly the same services as an officer of the United Nations?

Thoughts appreciated,

Thanks
Simpsonite

maths
Posts:8507
Joined:Wed Aug 06, 2008 3:25 pm

Re: Emoluments exempt from income tax received from United Nations

Postby maths » Fri Oct 21, 2016 5:32 pm

Don't think so. From memory check out SI 1974 No. 1261.


Return to “Income Tax”

cron