The Labour Party has announced that, should it win the next general election in 2024, Britain can expect a significant reform to employment law. In her recent speech to TUC Congress, Angela Rayner stated that within the first 100 days of entering office Labour will bring forward an Employment Rights Bill to legislate a “New

What helping hand could the French State, traditionally a Welfare state, give to employees with the lowest income and therefore those most affected by inflation?

Only a large-scale measure, both attractive to employees and employers, would have had a chance of achieving the dual objective of increasing the purchasing power of employees without jeopardising the

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week the Chancellor made a significant announcement in respect of the IR35 reforms by announcing that these will be repealed from 6 April 2023.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