The Employment Tribunal found that an individual who had been a member of an LLP (paying tax and NI as a self employed person) should have been regarded as an employee. The individual in question was originally an employee who later entered into an arrangement where he received a fixed profit share (instead of a salary) and a variable profit share (instead of a bonus). […]
Category: UK News
Agency Workers Regulations – in force from 1 October 2011
On 1 October 2011 the Agency Workers Regulations come into force in the UK. Employers of the estimated 1.3 million agency workers in the UK take note! […]
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UK Immigration Update
From 1 October 2011 there will be changes to the SMS. This will affect the way in which applications for restricted certificates of sponsorship are made in Tier 2 General. […]
Carrying forward holiday entitlement accrued while on sick leave
The Employment Appeal Tribunal recently held that employees who accrue holidays during a period of sick leave will carry forward any untaken holiday entitlement to future holiday years automatically. It is not necessary for them to have formally notified an intention to take holiday. […]
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Challenging the status of self-employed contractors
The Supreme Court has restated that the label that the parties apply to a work contract is not determinative of the worker’s status if it does not reflect the reality. The Court went on to say that a tribunal/court can disregard any express terms which do not reflect the actual intentions of the parties, even where there is no attempt to mislead. […]
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Funds in Swiss bank accounts to be taxed from 2013
The UK and Switzerland have reached an agreement which will see funds in Swiss bank accounts taxed and the proceeds remitted to the UK Treasury. […]
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Proposed new statutory residence test – some reflections
The consultation period relating to the proposed introduction of a statutory residence (and ordinary residence) test in the UK closed on the 9th September 2011. We are now awaiting the publication by the Government of a summary of responses. This will be followed by the publication of draft legislation for further consultation before the 2012 UK Budget in March next year. […]
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Government to provide £250 million to employers for training to support apprenticeships
The government has announced a £250 million fund which is to be provided directly to employers. The purpose of this fund is to enable employers to develop vocational skills training programmes which are tailored to their needs. […]
HMRC’s revised guidance (HMRC 6) moves a couple of goal posts
HMRC published a revised version of its guidance on residence, domicile and the remittance basis (HMRC 6) on 27 October 2011 (please see the link in the ‘Resources’ section below). […]
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Gaines-Cooper – Supreme Court decision on tax residence
Mr Gaines-Cooper has lost his appeal in the Supreme Court, which agreed with the Court of Appeal’s decision that he had not ceased to be resident in the UK for the years under dispute. […]
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