From April 2020, those who engage workers in the United Kingdom via personal service companies, or who have personal service company contractors in their supply chains, will face a new level of tax risk and administrative complexity. Following many years of largely ineffective scrutiny of personal service company contractors, the new rules aim to shift the burden for making appropriate deductions for tax and National Insurance contributions to the party which pays the personal service company, and responsibility for determining whether those rules apply to the ultimate client.
This webinar will discuss the impact of these changes and the options available to those engaging personal service company contractors.
Jeremy Edwards is a partner and head of Baker McKenzie’s employee benefits group, specialising in all aspects of employee tax and employee share plans. He has over 23 years' experience as an employee tax/share plan lawyer and two years' experience as a corporate lawyer. He has taken a leading role with clients in assessing taxation liabilities arising in connection with the engagement of contractors and workers engaged through agencies, and has helped to defend clients against claims from HMRC.
Stephen Ratcliffe is a partner in the employment and compensation team in Baker McKenzie’s London office. He advises clients from various industries on a broad spectrum of employment and employee tax matters, with a particular focus on employee classification, agency worker and pay equity issues. His extensive employment litigation experience includes cases at all levels of appeal up to the Supreme Court and the European Court of Justice. He also regularly advises on the employment and data protection aspects of outsourcings, reorganisations, integrations and general M&A.
Gill Murdoch advises on a wide variety of matters relating to employee share incentives and employment taxation, including executive remuneration and the taxation of internationally mobile employees. She focuses on the tax aspects of the modern workforce and helps clients to prepare for the changes in IR35. She assists UK and multinational companies with the design, implementation and administration of their UK and international share plans. She also advises on employee share incentives and executive remuneration in the context of corporate transactions. She has been named as a ‘Next Generation Lawyer’ by Legal 500.