News

AWR: Draft Guidance Announced

The government has today (1st April 2011) published the draft guidance, open for comment for a two week period. It is crucial that people recognise that the document is a work in progress and has not yet been finalised. Final guidance is expected to be published early in May 2011, with plenty of time for consideration before […]

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The OTS proposes changes to IR35

The Office of Tax Simplification (OTS) has released its review of small business taxation including IR35. Its proposals are aimed at aiding small businesses by reducing the complexity and uncertainty of the tax system. The report’s proposals include the merging of Income Tax with National Insurance, and three options for improvement to IR35. IR35, long […]

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IR35 victory for contractor in tax tribunal

A limited company contractor has won an IR35 case in the first-tier tax tribunal. Mr Fitzpatrick provided design services to Airbus for the A380 project. Airbus had a contract with the principal contractor, which in turn had contracted with Mr Fitzpatrick’s own company. HMRC claimed that his company should be liable under the IR35 rules. […]

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Bribery Act 2010

The government recently announced that it was delaying for a second time the implementation of the Bribery Act 2010 which was originally intended for October 2010, then pushed back to April 2011. It has now been delayed again as the Ministry of Justice acknowledges that it has passed its own January deadline for publication of […]

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First conviction of corporate manslaughter

The Corporate Manslaughter and Corporate Homicide Act 2007 came into force in 2008 and introduced a new offence of corporate manslaughter where the gross negligence of a company’s senior management results in death. On 15 February 2011, Cotswold Geotechnical Holdings was found guilty of corporate manslaughter, this being the first conviction under the Act. This […]

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Freedoms Bill – Changes to CRB checks

The Freedoms Bill has had its first reading in parliament. The Bill has a wide range covering issues relating to fingerprinting, DNA, CCTV and even wheel clamping. However, it also proposes a review of the current criminal records and vetting and barring regime, in order to “scale it back to common sense levels”. The changes […]

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Costs in the Employment Tribunal

In a recent judgement of the Employment Appeal Tribunal (‘EAT’) it was decided that a claimant who accepted a settlement offer on the morning before the case was due to start, but had rejected the exact same settlement offer some months earlier, had acted unreasonably. The EAT was therefore justified in awarding costs to the […]

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