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delivered on 23 September, announced that the recent changes to the United Kingdom’s off-payroll working rules will be repealed with effect from April 2023....more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
On 22 October 2020, the UK Government announced further changes to the Job Support Scheme (JSS) which will replace the existing Coronavirus Job Retention Scheme (CJRS), also known as the furlough scheme, when that scheme...more
Further detail has now been published about the Job Retention Bonus which employers who retain furloughed employees until the end of January 2021 will be eligible to claim. Introduction - Following the Government’s...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
The UK Government announced yesterday, as part of its Winter Economy Plan, that from 1 November 2020 it will introduce a new Job Support Scheme, which will replace the existing Coronavirus Job Retention Scheme (“CJRS”), also...more
This OnPoint reports on the further detail issued about the operation of the Coronavirus Job Retention Scheme on Wednesday, 15 April 2020. Introduction - On Wednesday, 15 April 2020, the UK Government confirmed – by way...more
Introduction On the evening of Thursday 9 April 2020, the UK Government confirmed – by of an updated version of its guidance to employers and employees – further detail about the operation of its Coronavirus Job Retention...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