Does the UK need a statutory employment test?
Much has been written on the distinctions between employment and self-employment.
Much has been written on the distinctions between employment and self-employment.
*This article was written prior to the announcement that the implementation of the Off-Payroll Working rules a...
*This article was written prior to the announcement that the implementation of the Off-Payroll Working rules a...
We’re all aware that things are changing daily in respect to COVID-19. This article was correct at the time of...
Chancellor Rishi Sunak delivered his first Budget on 11 March in challenging circumstances. ...
PAYE Settlement Agreements (PSAs) were first introduced in 1996 to replace the non-statutory ‘voluntary agreem...
Following the UK general election in December, the Brexit questi on facing businesses is no longer one of whet...
HMRC introduced a charge on disguised remuneration (DR) loans in Finance (No. 2) Act 2017. This is commonly re...
When working on the Tax Law Rewrite Project at the turn of the millennium, I was told that there had been a re...
Off-payroll working has been with us in the public sector since April 2017.