News
HMRC success in long awaited MSC case
Just over 9 years after the infamous Managed Service Companies rules came into force, the very first judgment on the legislation has been released by the First-tier Tax Tribunal. The case centres largely around a company called Costelloe Business Services Ltd and its associated company i4 Group Ltd (which we will refer to as “CBS” […]
Read full article »Vodcast – Draft Finance Bill Update – travelling & subsistence rules
Following the release of the draft finance bill, in particular the draft Section 339A that is to be inserted into ITEPA 2003, we thought it would be useful to put together a vodcast explaining the technical aspects of the draft legislation. The following link should allow you to access our YouTube channel and view our […]
Read full article »Draft Finance Bill Update – travelling & subsistence rules
The much anticipated draft of the Finance Bill has today been released, containing amongst other things draft clauses relating to the restriction on tax relief on travel and subsistence expenses for workers engaged through intermediaries. The following documents are relevant: • Employment Intermediaries and Tax Relief for Travel and Subsistence: Summary of Responses to the consultation • The draft legislation • Explanatory notes to the draft legislation • The gov.uk guidance on the draft legislation […]
Read full article »The CITB Levy – As easy as A B C?
The Construction Industry Training Board (CITB) works with construction companies to keep the UK construction industry well-skilled and competitive. The CITB accomplish this by providing a number of services including access to funding and support services for skills and training. However, as many of you well know, the CITB are only able to provide such […]
Read full article »Zero-Hours Contracts
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 […]
Read full article »Employment Law – Case Law update
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 […]
Read full article »Failure to provide a written statement of particulars of employment
Section 1 of the Employment Rights Act 1996 (ERA) obliges an employer to give an employee a written statement of their initial particulars of employment within 2 months of the start of the employment. A failure to do so can result in an award of compensation by an Employment Tribunal (ET) of between 2 and 4 weeks […]
Read full article »Holiday Pay – Latest Development
You will recall that in May 2014 the Court of Justice of the European Union (CJEU) had held that holiday pay must include commission (Lock v British Gas [2014] ICR 813). Following its European holiday, the Lock case was remitted back to the Leicester Employment Tribunal (ET) to consider various further issues, including whether or […]
Read full article »Onshore Intermediaries Reporting Requirements
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 […]
Read full article »OTS Employment Status Report
The Office of Tax Simplification (OTS) has recently published its report on Employment Status which totals 188 pages. The aim of the OTS review is to try to make employment status less of a complex area and for businesses and individuals to have greater certainty when faced with making a decision on employment status. They came up […]
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