The statutory definitions of the three categories of employment status have long been criticised as being unclear, and over the years a body of case law interpreting these definitions has grown up. Despite this, it remains difficult to set out a definitive list of criteria to allow employers or employees to determine whether an individual’s[…]
Wishing all women around the world a very happy International Women’s Day.Â
After postponements in 2019 and 2020, the 6 April 2021 is the third date scheduled for the off-payroll working rules to be extended to the private sector. The purpose of the change is to increase compliance with tax rules known as IR35. This change has implications for: medium and large private sector organisations using contractors[…]