Are the proposals for aligning tax and employment right rules due to be issued shortly?

On 4 February 2019 an agreement between the GMB and Hermes was announced, offering Hermes courier drivers a minimum level of pay across the year at a rate above the national minimum wage, and 28 days holiday. While it is...

What does the Good Work Plan say about Employment Status?

Employment Status has been the focus of much media, political and social pressure over the last 18 months. This has been highlighted by the Taylor Review, the changes to how “IR35” (off payroll working arrangements) are enforced in the public...

Supreme Court decision on construction industry scheme and worker status

Two recent Supreme Court decisions have highlighted the importance of ensuring businesses using workers and contractors have properly considered the relevant tax and employment law issues. Construction Industry Scheme (CIS) JP Whitter (Water Well Engineers) Ltd highlights the importance of...

Budget 2017: Employment Status – the focus on change is relentless…

The Chancellor’s Budget speech did not “go to town on” or even explicitly mention employment status. This may appear odd at first sight given all the indications in the run up to the Budget. However, the Red Book, as ever,...

Reflection on the Taylor Review – Impact on National Minimum Wage (NMW) in the gig economy

HMRC, who ‘police’ the application of the NMW legislation, have up until now focused their attentions on particular sectors such as catering, hospitality, retail and charities where long hours are a characteristic feature of the business. However, increasingly they base...

Taylor review of modern working practices

Mathew Taylor’s review of modern working practices has been published, making a number of recommendations. While its remit did not cover tax changes, the report does discuss the tax incentives in the system influencing the way people chose to work...