The following Employment precedent provides comprehensive and up to date legal information covering:
forthcoming change: From 6 April 2021, the off-payroll IR35 regime, which has applied since 2017 to public sector entities, is extended to private sector entities (other than those which are ‘small’) engaging a worker via an intermediary, such as a personal service company (PSC), and applies to payments made for services provided on or after that date. Broadly, the effect of the off-payroll IR35 regime is, in relevant situations, to shift the responsibility for assessing whether IR35 applies from the PSC to the end client and, in the event IR35 does apply, to shift the obligation to make deductions in respect of income tax and National Insurance contributions (NICs) and to pay the apprenticeship levy (if due) onto the party that is closest in the relevant contractual chain to the PSC (whether that party is the end client which contracts directly with the PSC or another intervening intermediary in more complicated contractual arrangements). For more detail on this extension, see Practice Note: IR35—off-payroll workers. The draft legislation implementing those changes was published on 11 July 2019, with a further draft expected to be published alongside the Budget documentation on 11 March 2020.
The government carried out a review into the implementation of the changes to the off-payroll IR35 regime in January 2020. The response to the review set out a number of amendments, some
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The principles of the notarial act are that it is:•an act of the notary and not of the parties named in the document•a record of a fact, event or transaction•in the form of a document, notwithstanding the form of the underlying document, fact, event or transactionThe purpose of the notarial act is
Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to the gains and losses of intangible fixed assets. Note, however, that certain intangible fixed assets are excluded from the regime, see Practice Note: Excluded intangible fixed
There may be times when, rather than assigning the benefit of an agreement to a third party, the original parties wish instead to end their obligations to each other under that agreement and, in effect, recreate it, with the third party stepping into the shoes of one of the original parties. This is
Issue estoppel is a sub-species of the res judicata doctrine (see Practice Note: The doctrine of res judicata). In addition to the general key requirements for establishing a res judicata (see Practice Note: Key requirements to establish a res judicata), this Practice Note considers the specific
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