Despite a raft of problems concerning IR35 "off-payroll" rules in the public sector, HM Revenue & Customs last week confirmed that from 6 April 2020, the tax regulations extend to the private sector. Caroline Harwood explains how businesses need to prepare.
Updated to reflect that the Supreme Court allowed the appeal in Tillman v Egon Zehnder Ltd.
Aspects of the IR35 tax legislation, particularly the tests to determine people's tax status, have proved unpopular and many are anxious about its roll out for private sector organisations next year. Ranjit Dhindsa and Matthew Sharp of Fieldfisher explain the issues.
Campaigners have accused HM Revenue & Customs of acting in a manner "akin to climate change denial" in its defence of its Check Employment Status for Tax (CEST) tool.
Making predictions for the workplace is fraught with risk but Emma Shipp and Lynne Adams take a punt on technological change, new legislation, societal trends and, yes, Brexit, to lay out the likely challenges for HR professionals over the next 10 years.
Updated to reflect that the right to an itemised pay statement has been extended to workers, from 6 April 2019.
Gig economy cases challenging employment status should be "fast-tracked" through the judicial system to ensure that exploitation of workers is tackled quickly and effectively, MP Frank Field has recommended.
The government has recently published a consultation paper with its proposals to extend off-payroll working rules to the private sector. Employers will need to take "reasonable care" that they have assessed employees' tax status, but what does that mean? Joe Tully, managing director of Brookson Legal Services, explains.
An engineer who won a Supreme Court case against Pimlico Plumbers - establishing that he was a worker and not self-employed - has lost his tribunal claim for £74,000 in holiday pay.
The Government consults on proposals to implement the reforms to the off-payroll working rules (IR35) for the private sector from April 2020.
HR and legal information and guidance relating to employment status.