The Upper Tribunal (UT) has upheld the decision of the First‑tier Tribunal (FTT) regarding the application of the UK’s salaried member rules (the Rules) to certain members of BlueCrest Capital Management (UK) LLP (BlueCrest),...more
The UK government’s “Growth Plan” (or “mini-budget”), delivered on 23 September, announced that the recent changes to the United Kingdom’s off-payroll working rules will be repealed with effect from April 2023....more
With effect from December 1, 2020, Her Majesty's Revenue and Customs ("HMRC") ranks ahead of floating charge holders and unsecured creditors with respect to recovering certain pre-insolvency taxes from an insolvent business...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
Chancellor Rishi Sunak outlined a new sixth-month Job Support Scheme (JSS) on 24 September to replace the coronavirus Job Retention Scheme (JRS) that is due to end on 31 October 2020....more
Companies and their workforces are in unprecedented circumstances, with COVID-19 changing situations and advice on a frequent basis. In this alert, we have set out below the key issues faced by employers across the UK and...more
The COVID-19 pandemic has wide-ranging implications for UK businesses. Katten is helping you stay ahead of the changes with the following Q&A on furloughs....more