It will certainly be interesting to see what the result of the tribunal will be. I can't see it ruling in favour of UK based pilots only paying HK tax, but then again, given the wording of the DTA it should rule that this be the case. If this does happen, whether or not Cathay would then have to pay some form of national insurance employee contributions remains to be seen. I'm thinking that something was obviously agreed back in 2008 during the on-shoring process with respect to NIC's, and I assume that Cathay would fight damn hard for this to remain unchanged.