Robinson v His Highness Sheikh Khalid Bin Saqr Al Qasimi [2020]

The claimant was engaged by the respondent, the Crown Prince of Ras-al-Khaimah which is one of the seven United Arab Emirates, for the purposes of looking after his children in the UK.  On appointment, the letter stated:

‘You will be paid a management fee for undertaking this work at the rate of £34,000 per year.  You will be responsible for your own tax on that payment.’

This salary was later increased to £37,000 and the respondent still thought that the claimant was self-employed.  However, after engaging tax consultants the advice was that she would actually be employed and that she should be taxed at source.  At a meeting, the claimant was told that she had, in fact,