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Information request exposes flaws in IR35 litigation

On 22 August 2018 HMRC published a response to a request under the Freedom of Information Act (“FOIA”) for details of status cases that have been tested against its Check Employment Status for Tax (“CEST”) tool. There is little commentary to accompany or explain the document, other than as follows: The Check Employment Status for Tax (CEST) rules […]

Published: 03/09/2018

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Employer vicariously liable for data protection breach

Data protection breaches – Can an employer be liable even if they are not directly responsible for the breach and have taken all reasonable steps to protect personal data? Yes, is perhaps the surprising answer given by the High Court in the recent case of Various Claimants v Wm Morrisons Supermarket PLC [2017] EWHC3113 (QB) […]

Published: 02/01/2018

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The end of Employment Tribunal fees

As we recently reported, the Supreme Court (SC) has ruled that the charging of fees by the Employment Tribunal (ET) and the Employment Appeal Tribunal (EAT) since 2013 was unlawful. This decision has led to the ET and the EAT immediately ceasing to charge any fees. However, a number of important questions remain. Firstly, what […]

Published: 10/10/2017

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IR35 Reform

New Public Sector IR35 rules explained After many months of conjecture and uncertainty we now finally have the draft legislation setting out the changes proposed to IR35 for public sector workers from April 2017. We look at some of the standout features of the draft legislation in more detail below, but in simple terms the […]

Published: 04/01/2017

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Blog: Adecco UK Ltd & Others v HMRC

Day 3 Day 3 at the Royal Courts of Justice started with HMRC summing up their case by asking us to imagine the scales of economic reality weighted in their favour, primarily owing to the contracts being between the temporary worker/Adecco and Adecco/their client, and there being no implied or express contract between the temporary […]

Published: 06/12/2016

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