On 23 September 2022, the UK Government announced a number of significant tax changes in its Growth Plan (widely referred to in the media as a ‘Mini-Budget’). Here are ten key takeaways, of particular relevance to our...more
Welcome to November’s edition of the UK Tax Round Up. This month has seen publication of the Finance Bill 2021-22 (what will become the Finance Act 2022) including draft legislation for the basis period reform, UK asset...more
Like a classic Shakespearean drama, the IR35 story is both long and complicated. Act III is due to start, again, on 6 April 2021. Once more unto the breach, dear friends, once more....more
With everything else going on, it is important not to forget that changes to the off-payroll working rules (commonly known as IR35) are due to come into effect on 6 April 2021, imposing new legal obligations on businesses...more
Businesses in the United Kingdom which engage contractors through intermediaries should prepare now for changes to the “IR35” rules that will take effect in April 2021. ...more
IR35 off payroll rules1 and employee's NICs by supplying their services through an intermediary, such as a personal services company (PSC), and paying themselves in dividends from that company....more
Chief Secretary to the UK Treasury Stephen Barclay announced in the House of Commons on 17 March that the government’s imminent off-payroll working rules (IR35) reforms in the private sector will be postponed until 6 April...more
In this edition of our UK Employment Flash, we examine tribunal rulings on whether covert recordings constitute misconduct and whether ethical veganism is a "philosophical belief." We also look at guidance for U.K. employers...more
As we reported in our Tax Talks blog of 8 January, the Government has carried out a review of the implementation of the changes to the private sector IR35 rules. This review has now completed with the Government confirming on...more
Statutory Changes to U.K. Employment Law - National Minimum Wage 2020 - The minimum hourly wages will increase from 6 April 2020: •The National Living Wage for those aged 25 and above will increase from £8.21 to...more
We are now less than two months away from the new IR35 regime: important changes to the way companies engage contractors via third party companies are coming into force on April 6. Following up on our recent webinar, below we...more