22 September 2021 - Article
Thank you to those who joined our Employment and Corporate Tax teams for an update on the classification and treatment of employees, consultants and workers for employment rights and tax purposes, the consequences of recent changes in legislation (including the ‘off-payroll working’ rules) and case law, as well as what employers need to consider if they have individuals working from outside of the UK. Specifically, we look at:
Digital Nomads – Rachel Hawkins and Alex Thompson discuss the pitfalls to avoid if employers have employees or contractors working overseas, in terms of employment taxes, corporate tax, employment rights, immigration, pensions, policies and other contractual terms.
Uber and the gig economy – The last year has seen some noteworthy case law relating to employment status and rights, including the UK Supreme Court decision in the Uber case. These developments in the case law, as well as certain key legislative changes relating to the way certain consultancy arrangements are taxed, could have significant consequences for business models and individual contracts. Hugh More considers the Supreme Court’s decision and the potential ramifications for all businesses, whether or not operating in the gig economy.
Off-payroll working rules – Rachel Hawkins and Libby Payne discuss the practical issues arising out of the recent changes to the IR35 rules, as well as wider employment tax issues relating to directors and sole traders engaged by businesses directly. In addition to what employers can do to set contracts up in the right way, they also look at what and how to address any past issues (including in relation to tax and pensions).
A recording of the event is now available, if you wish to view it please click here (password is @T3N9eBB).