In our latest update on how the EU Whistleblowing Directive is being implemented across Europe, we focus on recent developments in Spain. Whistleblowers in Spain currently have very little legislative protection, with existing provisions limited to certain types of complaint (e.g. money laundering) and certain sectors (e.g. financial institutions). To comply with the much broader … Continue Reading
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
Ready for IR35 in three months’ time? Nor is almost anyone else, it seems. But is it now too late to do anything about it, or can you still take meaningful steps, even at this advanced stage, to protect your IR35 position?… Continue Reading
Come April 2020, if you want to avoid having to deduct tax on invoices from J Soap & Co for the supply of Joe Soap, you will need to confident that it is in business on its own account and not just a vehicle for our Joe to minimise his income tax bill. Key to … Continue Reading
When considering whether an individual would be an end-user’s employee for IR35 purposes if you took away his personal services company, HMRC will pay particular attention to how far his role can be said to be integrated into the business of that end-user. Some peripheral involvement is absolutely fine, but the greater the degree of … 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
The scrutiny by the Australian Courts of independent contractor relationships continues with the recent case of Putland -v- Royans Wagga Pty Limited. The Federal Court found in August this year that a husband and wife who provided home-based clerical work exclusively to one company were its employees rather than independent contractors. Royans Wagga’s business involved … Continue Reading
The Department of Labor (DOL) has announced a Proposed Rule [pdf] to implement Executive Order 13706, Establishing Paid Sick Leave for federal contractors. As we previously reported, under that Order, beginning January 1, 2017 federal contractors and subcontractors must grant each employee working under covered contracts (or covered subcontracts) one hour of paid sick leave … Continue Reading
