IR35 regime

Among possibly more eye-catching headlines, last week the Chancellor made a significant announcement in respect of the IR35 reforms by announcing that these will be repealed from 6 April 2023. Changes were made to the IR35 regime in April 2021, aimed at preventing tax avoidance through the use of intermediaries between clients and

Effective 1 August 2022, the German Act on the Notification of Conditions Governing the Employment Relationship (Nachweisgesetz – NachwG) will be updated.

The new law recently passed the legislative process. It still needs to be executed by the Federal President and published, but this will likely happen by end of July 2022 at the

HMRC has published information on the use of unfunded pension arrangements which are set up in an attempt to avoid corporation tax, income tax and National Insurance (“NI”) contributions.

If you think you have put in place such an unfunded pension arrangement, or are considering setting up an unfunded pension arrangement in the future, you may find the information helpful in understanding the tax treatment that will be applied to that arrangement.

Continue Reading Disguised remuneration: HMRC information on tax avoidance using unfunded pension arrangements

On 5 November, the Chancellor of the Exchequer, Rishi Sunak, announced that the Coronavirus Job Retention Scheme (“furlough scheme”) would be extended to 31 March 2021. On 11 November, HMRC provided updated guidance which sets out detailed information on the extended furlough scheme.

As outlined in our previous post, the furlough scheme will remain

Further to our earlier post on the month-long extension of the Furlough Scheme until December (link below), Rishi Sunak has announced today (5 November 2020) that the Furlough Scheme will now be available for companies until next Spring.

The Government will continue to pay 80% of wages up to £2,500 a month for those unable

The Supreme Court has today released its decision in the whistleblowing case of Royal Mail Group v Jhuti.  The case concerns the unfair dismissal protection for whistleblowers, which provides that a dismissal will be unfair if the reason for it (or the main reason) is that the employee has made a whistleblowing disclosure.  The question

In June 2019, the Women and Equalities Select Committee (WESC) published its report on the use of non-disclosure agreements (NDAs) in discrimination and harassment cases. This week, the Government’s response to that report has been published.

The Government had previously (in July) published its proposals for new legislation regarding the use of NDAs, and the