Trying to find the most depressing part of the new House of Lords’ Economic Affairs Committee report on IR35 is not easy. There are so many possible candidates, for one thing, and as an insight into the legislative process it is little short of terrifying. Not even law by twitter like the Job Retention Scheme, … Continue Reading
With the very kind assistance of APSCo and two members of HMRCs Employment Status and Intermediaries Policy team, we recently held two client workshops on the practical issues arising to end-users and recruiters from “new” IR35.… Continue Reading
On Monday, April 29, 2019, the United States Department of Labor (“DOL”) Wage and Hour Division issued an opinion letter in response to an inquiry from an anonymous “virtual marketplace company” (“VMC”) concerning whether individuals who provide services through the VMC (“service providers”) are employees or are independent contractors for purposes of federal wage and … Continue Reading
On April 11th, USCIS announced that its computer-generated random selection process was completed. USCIS drew the numbers of the lucky H-1B petitions that made the cut under the congressionally-mandated regular cap of 65,000 visa numbers and the U.S. advanced degree exemption of 20,000 visa numbers for fiscal year (FY) 2020.… Continue Reading
U.S. Citizenship and Immigration Services (USCIS) recently announced the reinstatement of premium processing service for H-1B nonimmigrant petitions, with an exception. Premium processing permits an employer to pay an extra fee (currently $1410) to receive expedited processing for certain employment-based petitions. If requested, USCIS guarantees 15 calendar day processing or it will refund the premium … Continue Reading
On March 8, 2019, U.S. Citizenship and Immigration Services (USCIS) will publish its revised version of Form I-539, Application to Extend/Change Nonimmigrant Status and a new Form I-539A, Supplemental Information for Application to Extend/Change Nonimmigrant Status.… Continue Reading
We said in Part 1 of this series that the application of “new” IR35 to make private sector end-users liable to deduct tax on contractor payments would depend in part upon the tasks your contractor is hired to undertake. In particular, are they at heart employee-type responsibilities?… Continue Reading
So you have identified your individual contractor and you want to agree terms of engagement with his personal services company which give you the best possible chance of avoiding direct liability under IR35 when it changes in 2020. Here are some preliminary tips:… Continue Reading
The proposed extension of IR35 in April 2020 will make private sector businesses liable to deduct tax on payments to individual contractors operating through personal service companies if the individual would be deemed their employee if it were not for the PSC.… Continue Reading
Why are we starting to talk now about a change in tax laws which won’t apply until April 2020? Because what you do now can materially alter how big a bite HMRC takes out of your business when we get there.… Continue Reading
In a recent announcement, US Citizenship and Immigration Services (USCIS) advised the previous suspension of premium processing for cap-subject H-1B petitions will continue to February 19, 2019 and will be expanded to include additional H-1B petitions. The expansion will take effect on September 11, 2018. However, USCIS will continue premium processing of pending H-1B petitions … Continue Reading
HMRC has been successful in the first case since 2011 on the intermediaries legislation (known as the IR35 rules) in a case which brings back into the limelight a commonly-used freelancing structure.… Continue Reading
On 7 February the UK Government published its ‘Good Work’ plan, setting out how it intends to take forward the recommendations contained in the Taylor Review of Modern Working Practices published last summer. The Review was tasked with investigating how modern working practices are having an impact on the world of work. The Government’s press … Continue Reading
With the AFL Finals fast approaching, the office tips are bound to get a little heated! However, you may want to think twice before taking too big a punt on whether a worker in Australia is an employee or an independent contractor. In the recent appeal case of Tattsbet Limited v Morrow, the Full Court … Continue Reading
