HMRC have recently confirmed that they will be bound by CEST results provided the information is accurate and it is used in accordance with their guidance.
The Supreme Court has ruled that drivers for the ride hailing app Uber are workers not self-employed individuals and hence are entitled to holiday pay, pension rights and the right to be paid the national minimum wage.
The “off-payroll” working rules that apply to certain workers supplying their services to clients via their own personal service companies started from 6 April 2021.
Big changes to IR35 off-payroll working rules are coming to the private sector from April 2021.
The new “reverse charge” system of VAT accounting affects sub-contractors supplying their services to main contractors in the construction sector.