IR35: HMRC sticks to original proposals in draft legislation
Written by FCSA Business Partners, Larsen Howie HMRC has published the Summary of Responses to the consultation ‘Off-payroll working rules from April 2020’ (our response to which you can read here) but it appears that, as with many HMRC consultations, this is another fait accompli. We shouldn’t be too surprised, however, because HMRC had convinced…
First court decision on restrictive covenants after 100 years
100 years since the first binding decision, the Supreme Court takes a liberal approach, confirming that courts are able to strike through restrictive covenants to make them enforceable against employees.
Draft Finance Bill 2019-20 issued: FCSA reacts
Today (11/07/19) the Government has issued draft legislation for the Finance Bill 2019-20, including plans for off-payroll reform to be rolled out to the private sector from April 2020. Some of the salient points are: End-clients will be responsible for determining IR35 status of assignments for the PSCs that they engage. The policy note states…
First case on perceived disability discrimination
In the recent case of Chief Constable of Norfolk v Coffey [2019], the Court of Appeal (“CA”) confirmed that it is discriminatory for an employer to treat an individual less favourably because it perceives that individual to have a disability (even if the individual does not actually have the disability). Whilst discrimination based on perception…
Tax efficient protection for your contractor and company director clients
As you’ll be well aware, when you work for yourself, you no longer automatically enjoy the financial security that being employed affords you; from sick pay to pension provisions and death in service benefits. This means that the onus now lands firmly with your clients to financially protect themselves, their loved ones, their business and…
Brexit and Freelancer Tax deals double blow for UK’s freelance workforce new research highlights
These are just some of the findings from a collaborative survey conducted by professional membership body the FCSA and cloud accounting software provider FreeAgent amongst 500 self-employed freelancers and contractors.
FCSA welcomes MyPay on board as latest Accredited Member
MyPay has become the latest accredited member to join the FCSA for providing umbrella services to contractors and freelancers.
Contracting sector calls on next Prime Minister to stop the Government’s “war on contracting” and instead support the UK’s flexible workforce
Ten leading organisations representing the UK’s thousands of contractors and freelancers have written an open letter to Boris Johnson and Jeremy Hunt. The letter calls on them, if they win the leadership campaign and become Prime Minister, to stop the Government’s “war on contracting”, to instead work with the sector and to support the UK’s…
CCA states IR35 could cause disruption to meds supply
Written by Larsen Howie The response to HMRC’s private sector IR35 consultation has been widespread. Many companies, both international corporations and local businesses, have sent in varying recommendations for the taxman. The Company Chemists’ Association (CCA) is one such respondent, and what their document says is enough to cause concern. In short, the UK-based pharma group…
Latest case on holiday pay confirms when to include voluntary overtime
The recent Court of Appeal case Flowers v East of England Ambulance Trust [2019] confirms that voluntary overtime should be taken into account when calculating holiday pay where overtime is sufficiently settled and regular to count as normal remuneration.