HMRC issued a consultation document on 17 July 2015 to explore options for tightening up IR35, the intermediaries legislation that aims to tackle tax avoidance through disguised employment. IR35 requires individuals working through an intermediary (e.g. a personal service company (PSC)) to pay broadly the same tax and NICs as any other employee, where they … Continue Reading
The 2010 Agency Worker Regulations require that once an agency worker has been in post for 12 weeks, he should receive the same pay as would a permanent employee of the hirer in the same role. This is the principle of equal treatment. Regulation 14(3) makes the agency liable for any breach of equal treatment … Continue Reading
Perhaps recognising a shift in the working world to more flexible models and away from the traditional model of master and servant and then employer and employee, the Tribunals have become increasingly willing not to infer employment contracts on top of notionally arm’s-length contractor arrangements. Good news for users of agency and consultancy personnel. Two … Continue Reading
The UK Government recently announced that it will relax the Sunday trading laws (which currently prevent large stores from opening for more than six hours on Sundays) for an eight-week period during the London 2012 Olympics and Paralympics. It is keen to ensure that the UK is seen as “open for business” during this period … Continue Reading
