The following Tax practice note provides comprehensive and up to date legal information covering:
Coronavirus (COVID-19): in light of the coronavirus crisis, the government has announced temporary measures to support the employed. For more detail on this support for the employed, see Practice Note: Coronavirus Job Retention Scheme (original version to 30 June 2020) (CJRS). The CJRS is available to salaried individuals who are directors of their own personal service company.
FORTHCOMING CHANGE: from 6 April 2021, the off-payroll IR35 regime currently applicable to public authorities will be extended to all medium and large private sector entities. For more detail on this extension, see Practice Note: IR35—off-payroll workers.
A worker can provide services in a number of different ways. The most common arrangement is an employment relationship, which means that the employer has to operate PAYE on the amounts paid to the employee, comply with real time information (RTI) obligations, pay employer National Insurance contributions (NICs), and comply with numerous employment law requirements. The employee receives his earnings net of income tax and employee NICs.
A significant minority work as self-employed individuals, either on their own or in partnership, supplying their services to clients. Such individuals are responsible for reporting and accounting for their own income tax and NICs liabilities. It is ultimately a question of fact in each case whether a worker is self-employed or not, see Practice Note: Establishing employment status.
A further type of arrangement is for the
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When is quantum meruit and quantum valebat relevant?Claims in quantum meruit (value of services) and quantum valebat (value of goods) arise in diverse situations ranging from where contractual terms are silent on issues of payment to where there is no contract at all (Serck v Drake & Scull).General
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There are two kinds of burden:•the legal burden, and•the evidential burdenThe legal burdenA party has the legal (sometimes called ‘the persuasive’) burden where the onus is on that party to prove a fact or issue in a case to the required standard of proof.The legal burden is generally on the
Deceit—what is it?A deceit occurs when a misrepresentation is made with the express intention of defrauding a party, subsequently causing loss to that party.The elements of a claim in deceit are:•a clear false representation of fact or law•fraud by the maker, in the sense that they knew that the
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