When giving Employee Liability Information to a transferee pursuant to reg 11 of TUPE, a transferor incorrectly stated that a Christmas bonus was
After criticism of the working practices at Sports Direct and an HMRC investigation into low pay courier firm, Hermes, the latest blow to the
The UK Supreme Court (SC) recently held in Autoclenz Ltd v Belcher and Others that a group of 20 car valeters who were engaged under contracts stating that they were self-employed were in fact employees for the purposes of the National Minimum Wage Regulations 1999 (NMWR) and the Working Time Regulations 1998 (WTR).
Whether an individual is an employee or self-employed is one of those thorny questions that frequently gets employment tribunals in a lather.
Many IT consultants work under HMRC’s IR35 rules that are designed to prevent independent contractors (usually IT contractors), who would otherwise be liable for income tax and National Insurance Contributions (NICs), avoiding them in favour of the lower rates of tax available if they work through the intermediary of their own personal service company (PSC).
At present, HMRC's extra-statutory guidance allows an employee's legal fees in relation to termination of employment (e.g. in relation to a compromise agreement or to settle a tribunal claim) to be paid by the employer tax free, provided that they are ordered to be paid by a court or tribunal, or are paid directly to the employee's solicitor under the terms of a settlement agreement.
The UK default retirement age provisions were abolished with effect from 6 April 2011.
When is an employee entitled to a redundancy payment?Currently, once an employee has completed 2 full years of service they will become entitled to receive a statutory redundancy payment.
This decision has clarified the UK law surrounding the application of Value Added Tax ("VAT") on hot food served over the counter and serves as a useful reminder for retailers on what food products VAT should be charged on.
In this update we report on changes to the operation of PAYE from 6 April 2011, which will impact in particular upon compensation payments made to former employees and the taxation of share option gains arising after the employee has left employment, and a recent Court of Appeal decision confirming that employers are not required to apportion settlement payments to show the taxable and non-taxable elements.