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Does the UK need a statutory employment test?
Much has been written on the distinctions between employment and self-employment.
National Minimum Wage/Living Wage
It is tempting to think of the minimum wage legislation as not being a problem for any business paying more than the fol...
IR35 – The fringes of employment
In Issue 2 of Employment Taxes Voice (March 2017), I outlined some
Working off-payroll is on the agenda
IR35 is the colloquial name for the intermediaries legislation found in Part 2, Chapter 8 of Income Tax (Earnings and Pe...