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week the Chancellor made a significant announcement in respect of the IR35 reforms by announcing that these will be repealed from 6 April 2023.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
A case was decided this week in the London Central Employment Tribunal (Dewhurst v Revisecatch) which has dramatic ramifications for employers. The Tribunal’s decision is that, where there is a transfer covered by the Transfer Regulations, individuals who are properly classified as “workers” are covered by the Transfer Regulations.
The Transfer Regulations apply to anyone