HMRC Research: off-payroll working rules (IR35) Published: 3 September 2020 HMRC developed a series of messages and communications products aimed at contractors providing services through… Read More »EST Update. Sept ’20 Monthly Round up
Published: 25 September 2020 The Spanish Supreme Court held last week that food delivery drivers are employees not self-employed workers. The case was brought by… Read More »Case law: Spanish food delivery drivers are not self-employed.
Published: 21 September 2020 ESM10004A – Basic principles: off-payroll working: from 6 April 2021: Construction Industry Scheme and off-payroll working Where payments are subject to… Read More »HMRC ESM: OP21 & CIS
Published: 21 September 2020 To help businesses prepare for the changes to the off-payroll working rules (OP21), HMRC’s customer education and support programme is being… Read More »HMRC OP21: technical webinar
Published: 21 September 2020 ESM10031 – Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: recovery from other persons – how… Read More »HMRC ESM: OP21 debt transfer provisions
Published: 8 September 2020 The ‘IR35’ rules to prevent the exploitation of personal service companies for tax avoidance were introduced in April 2000, following a… Read More »Research: HOC library PSCs & IR35
HMRC has updated their guidance on actors and other performers. On the 3 – 4 Sept 2020, HMRC uploaded a raft of new guidance for… Read More »HMRC ESM – actors and other performers
Title: Communications Research: Off-payroll working rules (IR35) Qualitative research with contractors providing services through a Personal Service Company Research Report 591 (Ipsos MORI) HMRC Behavioural,… Read More »HMRC Research: off-payroll working rules (IR35)
Published: 4 September 2020 Glasgow City Council v 1) Mr James Johnston 2) Mrs Christine Johnston: UKEATS/0011/18/JW This case was brought by two foster carers… Read More »Case law: foster carers
Bannerman v. Euroscot Engineering Ltd [2020] UKEAT S0010/19/AT Bannerman pursued a claim for unfair dismissal, wrongful dismissal and ancillary claims. In the first instance the… Read More »Case law: the question of ultimate control