HM Revenue and Customs has issued a consultation on proposed changes to the tax system in order to tackle false self-employment – i.e. the use of employment businesses and intermediary companies to present employment situations as self-employment. The consultation follows the announcement made in the Autumn Statement. The proposed changes are intended to come into[…]
In Lock v British Gas Trading Ltd and ors, Advocate General Bot has given his Opinion that Article 7 of the EU Working Time Directive (No.2003/88) requires commission to be taken into account when calculating the correct remuneration for paid annual leave. If the ECJ follows the Opinion, workers who are paid wholly or partly[…]
