What is IR35?

IR35 legislation was introduced in 2000 specifically to challenge the tax position of those individuals who provide their services via an intermediary service Company. The advantage to the individual of such an arrangement is that they pay less Income Tax and National Insurance than a directly employed worker. These types of service company arrangements continue […]

How does HMRC determine employment status under IR35?

Crucial to the determination of whether IR35 applies or not is the question of ‘Whether an individual would (for tax or NICs purposes) have been an employee of the client if they had been working directly for the client?’ If the answer is no then the intermediary and individual will not be caught by the […]

HSE Investigations and Interviews under Caution

Whenever serious incidents do occur (whether or not they are subsequently subject to HSE investigation) companies must seek to ensure that their policies and systems are designed to quickly and effectively respond; in order to minimise any potential likelihood of repetition and to properly manage any potential consequences for affected parties. Where the Health and […]

“Employment Tribunal Fees are Unlawful” – Supreme Court

In a landmark decision, the Supreme Court has held that the Employment Tribunal and Employment Appeals Tribunal Fees Order 2013 is unlawful under both domestic and EU law. The Court ruled that it was unlawful as it prevented access to justice, imposed unjustified limitations on an individual’s ability to enforce EU right and was indirectly […]

Employment Contracts – FAQs

When it comes to Employment Law, our Specialist Andrew Lester is usually asked these 11 questions by Employers to ensure they’re covering all the bases in Employment Contracts. Here are his responses: 1. Do I have to give all employees a contract? Employers are only legally required to give every employee a Section 1 written statement of […]

Dismissing Employees

Can an employer simply dismiss an employee who has been with them for 1 year and 51 weeks, having not acquired 2 years continuous service? Employees with less than 2 years’ continuous employment do not qualify for the right to claim unfair dismissal and therefore it is usually relatively straight forward to dismiss such employees, […]

Dealing with Employee Subject Access Requests

Under the Data Protection Act 1998 (DPA) all employees have the statutory right to access any personal data that their employer holds about them and which is stored on both a computer and in any paper based filing system, i.e. an employee’s personnel file. An employee wishing to do so must make a written subject […]