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 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
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)
Bannerman v. Euroscot Engineering Ltd  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