Author: Adrian Marlowe

AWR myths 12 – 15

12. Holiday pay must be part of the ‘payments between assignments’ under the Swedish Derogation model Fact or fiction? Fiction – holiday pay only accrues when the worker is actually working. When making payments to individuals under the Swedish Derogation model, holiday pay will not be accrued. 13. Agency workers will be entitled to SSP […]

AWR myths 6-11

6. The R.5 rights to equal pay can be avoided by switching the workers to a new hirer every 12 weeks Fact or fiction? Part fact, part fiction – this is correct, unless the agency worker is alternated between hirer A and hirer B in order to try and avoid the rights accruing, in which […]

Controlling persons out, but supply workers and schemes still in spotlight

The Chancellor’s Autumn Announcement that the government will not be introducing new legislation to tax so called “controlling persons” was accompanied by a statement that the government would be strengthening IR35 to put beyond doubt that it applies to office holders for tax purposes.  This implies that the government is planning to amend the IR35 […]

AWR Myths Christmas Calendar

1.    Personal Service Company (PSC) contractors are automatically outside of the scope of the AWR Fact or fiction? Fiction – an individual working through a PSC is not automatically outside the scope of the AWR. However, if the individual is ‘carrying on a business undertaking’ and is supplied under the right form of contract where […]

40% of fastest growing recruitment businesses are Lawspeed clients!

Lawspeed, the recruitment and employment law specialist, congratulates 5 of its clients that have this year achieved a listing in the Sunday Times Fast Track 100 listing published on 2nd December. Ravi Murphy, a director of Lawspeed, said “This year 13% of the top 100 are recruitment businesses and have been listed amongst Britain’s top […]

New Tax legislation on the way?

Wednesday 5th December 2012 will see the chancellor George Osborne deliver his autumn statement. Whilst the headlines may be taken by petrol duty or spending cuts, for recruiters there are other changes potentially anticipated which could have a significant impact. David Gauke, the Exchequer Secretary to the Treasury has recently announced that a draft finance […]

Temp expenses are essential to promote growth and flexibility

In the wake of the Independent Appeals Tribunal ruling to uphold the GLA’s revocation of the licence of FS Commercial (FSC) because it operates a particular tax scheme for its workers, it is important to keep an eye on the big picture, says the Association of Recruitment Consultancies (ARC). The GLA case related to a […]

Recruitment industry warned by experts that tax avoidance is a real threat

In a hard hitting seminar held in London yesterday by the recruitment law specialist Lawspeed, attendees were warned of the risks in dealing with tax avoidance schemes through payroll companies. Theresa Mimnagh, an associate director, explained “there has been little mention since the rules were introduced of any investigations under the MSC legislation, but we […]

The government should be clear on offshore tax loopholes, says the ARC

A recent Radio 5 Live expose revealed that no employer national insurance contributions (NIC’s) are being paid for the supply teachers operating via an offshore arrangement, based in Sark.It also suggests that the teachers or educational establishments concerned could be liable for the unpaid NIC’s. This brings a difficult issue sharply into focus, says Adrian […]

Off payroll, and in the news

News that an estimated 131 freelancers at the BBC could be offered staff contracts as a result of an internal tax review comes as no surprise given the recent media discussions on the moral aspects of the payment of tax. Other stories in the press on the use of off-shore umbrella companies meaning that payments […]