Big 4 firm KPMG has said that global employers are unprepared for the practicalities of new UK tax rules for non-domiciled individuals.
In a survey of over 40 multinational companies, many had no firm policies on the new legislation, such as whether they would pay additional tax incurred by employees or spouses.
Sarah Robert, director for international executive services at KMPG UK, said: "It is not good to have no policy. No clear guidance tends to result in subjective decisions being made on issues arising with different employees.
"Such decisions are usually inconsistent and this often leads to employee discontent."
Meanwhile, tax partner at KPMG Eamonn Donaghy has spoken of his optimism for property investors in Northern Ireland, saying there had been some significant property transactions in the country already this year.
Speaking to the Belfast Telegraph, Mr Donaghy added that KPMG had "never been busier" in its work with clients and banks.
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