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  • IR35 Reform – Discussion Paper Launched

    • Posted

    HM Revenue and Customs (HMRC) introduced the IR35 rules in order to prevent ‘one-person’ companies from avoiding the payment of National Insurance Contributions by taking their remuneration in the form...

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  • Better Protection for Charities

    • Posted

    Scarcely a week goes by without the Charity Commission announcing an investigation into a charity. The proliferation of issues surrounding charities in recent years has led the Government to enact...

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  • Entering Into a Partnership? Get it in Writing!

    • Posted

    Business partners who failed to define their working relationship in writing – instead reaching agreements orally over bottles of red wine in a pub – paid the price when a...

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  • Divorce Lies May Lead to Perjury Charge

    • Posted

    Giving false evidence to any court can have serious consequences, as an errant ex-husband may be about to discover. Ex-spouses are often reluctant to pay their debts to their...

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  • TUPE – Organised Grouping of Employees

    • Posted

    A service provision change under the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE) takes place when, immediately before the change, there is an ‘organised grouping’ of employees that...

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  • HMRC Challenge Gifts in Absence of Formal Deeds

    • Posted

    Gifts made more than seven years before the death of the donor do not generally attract a charge to Inheritance Tax (IHT) on the donor’s death. However, where the...

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