HMRC loses on appeal to the Upper Tribunal in Kaye Adams IR35 case
The off-payroll working rules were introduced to the private sector in April 2021 for medium and large organisations. Before the new rules, it was up to the contractor to determine their own employment status. Organisations receiving services from contractors must now assess the employment status of contractors they use and ensure PAYE is operated where…
READ MORESleep-ins case closed
The resolution of Mencap v Tomlinson-Blake puts to bed (pun intended) the issue of whether care providers should pay arrears to care workers who worked ‘sleep-in’ shifts. The case considered whether care workers who are required to be in a certain place while they slept, are entitled to the national minimum wage for time that…
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