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The reporting requirements for ‘Onshore Intermediaries: False Self-Employment’ legislation will come into force on 6th April 2015 and have effect in relation to tax quarters beginning on or after that date. Who should file a return? Under the legislation, “Intermediary 1” has the duty to file the return. That is the person who is supplying […]
For several months various government ministers have been claiming to have ‘banned’ the use of exclusivity clauses in zero-hours contracts. In fact, the legislation to make such clauses unenforceable against a worker only came into effect on 26th May 2015. Exclusivity clauses are designed to prevent a worker from working for any other employer during […]