The following Employment Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
A contract tainted by illegality is deemed unenforceable. It cannot be relied upon by either party attempting to enforce contractual obligations. Common types of illegal contractual terms are:
terms relating to pay which try to evade tax laws (eg by paying cash in hand)
contracts with people who are not legally entitled to work in the UK
contracts to do types of work which are illegal or contrary to public policy, such as prostitution
Note that all case references in this guidance note are subscription sensitive.
The inability of parties to rely on illegal contracts applies irrespective of whether those parties knew, at the time that they entered the arrangements, that they were illegal.
Work performed under an illegal contract will not count toward a period of continuous employment and will also constitute a break in a period of continuous employment. See the Continuity of employment guidance note.
Illegal terms will not be enforced if they are deemed illegal. However, it is important to draw a distinction between two types of contracts tainted by illegality:
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.
Access this article and thousands of others like it free for 7 days with a trial of TolleyGuidance.
Read full article
Already a subscriber? Login
Normal due dateIndividuals are required to pay any outstanding income tax and Class 4 National Insurance, Class 2 National Insurance, and capital gains tax due for the tax year by 31 January following the end of the tax year (ie 31 January 2021 for the 2019/20 tax year). From 6 April 2020, UK
Income and gains may be taxable in more than one country. The UK has three ways of ensuring that the individual does not bear a double burden:1)treaty tax relief may reduce or eliminate the double tax 2)if there is no treaty, the individual can claim ‘unilateral’ relief by deducting the foreign tax
This guidance note provides an overview of the steps businesses need to take if aspects of their business change, and as a result, they need to notify HMRC about the change.Changes to name and / or addressIf a business changes its name and / or its address then it is required to notify HMRC of the
Business asset disposal relief (previously known as entrepreneurs’ relief) is a capital gains tax (CGT) relief that allows business owners with chargeable gains on qualifying business assets to pay CGT at a rate of 10%. For disposals made on or after 11 March 2020, the relief is available on up to
To view our latest tax guidance content, sign in to Tolley Guidance or register for a free trial.