The tax rules for agencies using contractors are now highly complex leading to an unprecedented range of risks and liabilities. Lawspeed will be delivering a comprehensive presentation highlighting the evolution of the contractor market and the tax consequences of different types of operations at its forthcoming “Taxing Times” seminar on 16th June in London. “An […]
HMRC’s latest consultation “Off-payroll working in the public sector: reform of the intermediaries legislation” announced on 26th May 2016 relates to IR35 and once again puts agencies squarely in the firing line, this time for agencies supplying into the public sector. Public sector bodies include the NHS, educational establishments, local and central government, the BBC, […]
HMRC has published the anticipated consultation announced in the Budget 2016 on new measures within the IR35 rules that will move responsibility for applying the intermediaries legislation on workers operating through their own limited company in the public sector to the public sector body, agency or other third party paying the worker’s company. The intermediaries […]
No one can question whether the umbrella market is going through a period of uncertainty following the new restriction of tax relief on travel and subsistence expenses, says the legal and compliance consultancy Lawspeed, which specialises in advising the recruitment sector and supply agencies. “It’s now all about risk”, observes Theresa Mimnagh, Associate Director of […]
In a recent case of salary sacrifice HMRC’s guidance was held to be incorrect. The case of Peninsula Business Services Ltd v Donaldson was about whether child care vouchers allowable in place of salary under a salary sacrifice scheme run by the employer should continue to be paid during a period of maternity leave. HMRC’s […]
As we are approaching the two month mark after the 6th April 2016 agencies are reporting that they are still unsure as to what actions they need to take to avoid getting caught by the new tax rules relating to travel and subsistence expenses. “We have had a range of queries about liability and what […]
Every business has information it wants to protect as it is integral and invaluable to its success. This can include client lists, the way the business is operating, pricing strategies and strategic information on customers. An ex-employee with access to this information may be an attractive asset to a competitor seeking to encroach upon the […]
It’s commonplace for employers and temporary work agencies to request their workers comply with a dress code that sets out what they can or cannot wear during working hours. In most situations workers willingly comply, but what can happen when a dress code is ignored, challenged, or seen as a discriminatory expectation? Two recent situations […]
A recent Court of Appeal decision in the case Secretary of State for Justice v Windle and Arada has ruled that an employment tribunal can take account of the ‘absence of mutuality of obligation’ (now a common phrase when dealing with employment status disputes and IR35) when deciding whether an individual is an ‘employee’ for […]
Yesterday (12/05/2016) the Immigration Bill received Royal Assent and became the Immigration Act 2016. The Act includes measures announced in the Government response to the joint BIS/Home Office consultation on ‘Tackling Exploitation in the Labour Market’ which was published on 12 January 2016. The measures are as follows: Create the role of Director of Labour […]
