IR35 and deemed employment – Eamonn Holmes loses HMRC appeal

Written by Brabners LLP In the recent case of Red White and Green Limited v The Commissioners for HMRC [2023], the Upper Tribunal concluded that TV presenter and journalist Eamonn Holmes was a deemed employee for IR35 purposes. This case provides further important guidance for contractors, umbrella companies and agencies on IR35 assessments and the…

Maintaining Positive Workplace Relations: Considerations for Employers Regarding the Importance of Social Media Policies

As technology continues to evolve, social media has become an increasingly prevalent feature within the workplace. Platforms such as Facebook, Twitter and LinkedIn have become useful tools for both employees and employers for networking, recruitment, and business development purposes. Whilst social media can have a positive impact upon businesses, it also poses a potential risk…

Budget 2023 – Pensions taxation reforms

The Chancellor of the Exchequer, Jeremy Hunt, delivered his first budget on Wednesday 15thMarch. A number of changes to the way in which pension savings are taxed were much discussed in advance of the Budget, but the Chancellor went even further than expected in what has been reported as his “back to work” Budget. Lifetime…

The increasing concerns around pay equality

A recent study by beqom (‘Study’) has indicated that employees based in the United Kingdom (UK) are becoming increasingly concerned with pay equity and are currently more likely to discuss pay with their workplace colleagues. The Study has indicted that these concerns have become the focus of employee attention primarily due to the impact of…

Auto-enrolment – are your affairs in order?

There can be little doubt that the introduction of auto-enrolment in 2012 has been a success, with workplace pension participation rate in the UK rising to 79% since then… that’s 22.6 million employees. But it appears possible that since the originally furore of publicity surrounding auto-enrolment, some employers may have taken their eye off the…

Termination and Re-engagement

On 29 March 2022, in the wake of P&O Ferries’ dismissal of around 800 employees without consultation, the government announced that it would introduce a code of practice regarding the use of so-called “fire and rehire” tactics (AKA “dismissal and re-engagement”) to enforce changes to employees’ terms and conditions of employment. It was proposed that…

The holiday pay saga continues with Agnew and others.

Written by Brabners LLP Holiday pay remains a hot topic. In July, the Supreme Court handed down its judgment in the case of Harpur Trust v Brazel which confirmed that the accrual of 12.07% of pay to compensate for holidays results in an underpayment for part-year employees. Last week, on 12 January 2023, the Department…