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382 results found

Article

Wrigleys Solicitors LLP | United Kingdom | 1 Apr 2017

TUPE: No Employee Liability Information claim when transferor mis-stated contractual nature of an employee bonus

When giving Employee Liability Information to a transferee pursuant to reg 11 of TUPE, a transferor incorrectly stated that a Christmas bonus was

Article

Clyde & Co LLP | United Kingdom | 28 Oct 2016

Uber big problem for gig economy

After criticism of the working practices at Sports Direct and an HMRC investigation into low pay courier firm, Hermes, the latest blow to the

Article

Dechert LLP | United Kingdom | 6 Sep 2011

UK Supreme Court: “sub-contractors” were in fact employees

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).

Article

Wedlake Bell | United Kingdom | 12 Aug 2011

Employment status car valeting firm cleaned out?

Whether an individual is an employee or self-employed is one of those thorny questions that frequently gets employment tribunals in a lather.

Article

Kingsley Napley | United Kingdom | 17 Jun 2011

Beware IT contractors why an IR35 victory over the taxman means more uncertainty for agencies and end-users

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).

Article

Shepherd and Wedderburn LLP | United Kingdom | 15 Apr 2011

Changes to tax rules for legal fees on termination of employment

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.

Article

Mayer Brown | United Kingdom | 12 Apr 2011

Abolition of the default retirement age - incentive plans and insured benefits

The UK default retirement age provisions were abolished with effect from 6 April 2011.

Article

Morton Fraser | United Kingdom | 15 Mar 2011

Redundancy FAQ

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.

Article

Bird & Bird LLP | United Kingdom | 9 Feb 2011

Value Added Tax on sales of hot food

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.

Article

Shepherd and Wedderburn LLP | United Kingdom | 17 Jan 2011

Update on compromise agreements and tax

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.

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