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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 […]
Recently, we have seen a couple of cases in relation to the relatively new Acas early conciliation (EC) process. The cases outline the importance of undertaking the process and set out the consequences where the EC process is not followed or where errors are made. As a brief background, for the majority of tribunal claims […]