News & Analysis as of

Independent Contractors HMRC

Independent contractors are individuals or entities that perform work for other individuals or entities, but are not employees of those individuals or entities. Whether a worker is an employee or an independent... more +
Independent contractors are individuals or entities that perform work for other individuals or entities, but are not employees of those individuals or entities. Whether a worker is an employee or an independent contractor is not always an easy determination. However, due to differences in tax and liability treatment, misclassifying an employee as an independent contractor can have serious consequences. Autonomy is the defining feature of independent contractor arrangements. Independent contractors control the manner and method of how work is performed while payers control the desired result. Control over schedule and number of hours worked, ownership of equipment or tools, permanency of relationship, and acceptance of jobs from multiple entities are all possible factors in determining whether a worker is an employee or independent contractor.   less -
Dorsey & Whitney LLP

UK IR35 - Important Changes From 6 April

Dorsey & Whitney LLP on

Following a pandemic-related delay, significant changes to the IR35 regime come into force on 6 April 2021. From then, affected businesses which engage contractors who provide services through their own limited company...more

Skadden, Arps, Slate, Meagher & Flom LLP

UK Employment Flash - February 2021

In this issue of UK Employment Flash, we examine the latest employment law developments, news and insights from the UK, including considerations for employers requiring staff to get the COVID-19 vaccine, the delayed rollout...more

King & Spalding

The Big Questions for Employers in the UK for 2021

King & Spalding on

2020 was a year of exceptional change for employers and their staff. As the pandemic unfolded, businesses navigated their way through adjusting to a remote workforce to furloughing to creating COVID-secure workplaces and...more

Proskauer - Tax Talks

UK Government announces review into private sector IR35 rules

Proskauer - Tax Talks on

As announced by the Chancellor in the run up to the recent General Election, the Government is launching a review into the implementation of the changes to the IR35 rules for private sector workers scheduled to be introduced...more

McDermott Will & Emery

UK Tax Changes Shift Worker Classification Burden to Clients

McDermott Will & Emery on

The UK Government has con?rmed that it will extend to the private sector tax rules designed to target tax avoidance by contractors who operate through an intermediary personal service company (PSC). The UK Government has...more

Proskauer - Tax Talks

Change to IR35 tax obligations from April 2020 for medium- and large-sized companies

Proskauer - Tax Talks on

New rules to be introduced from April 2020 will make certain companies who engage workers through intermediaries (the “client”) subject to...more

Dorsey & Whitney LLP

Major Changes to IR35

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In April 2020, major changes will be made to the off-payroll working rules (commonly known as “IR35”). All businesses that engage individuals (usually referred to as “contractors”) through personal service companies should...more

Dechert LLP

Off-payroll working rules and the investment management industry from April 2020

Dechert LLP on

With effect from 6 April 2020, medium and large organisations in the private sector will become responsible for determining the employment status of individuals who provide services to such organisations through...more

BCLP

Off-Payroll Working Rules

BCLP on

From April 2020 the responsibility for determining whether engagements with individuals who provide their services through an intermediary (typically a “PSC”) are within the off-payroll working rules shifts to the client for...more

Dechert LLP

UK Responds to Taylor Review of Modern Working Practices

Dechert LLP on

The UK Government today announced its response to “Good Work: the Taylor Review of Modern Working Practices.” This was an independent review commissioned by the Government and published in July 2017 into the changing British...more

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