Tag: Employment Law for Employers, Business Tax, Private Client Tax and Trusts

The so-called intermediaries legislation – commonly known as IR35 – has been the source of perennial controversy since it hit the statute book and a tribunal’s ruling that a presenter’s relationship with a radio station was one of employment for tax purposes is likely to add

Part-time referees who officiate at professional football matches on a game-by-game basis are not employees. Confirming their self-employed status in a guideline case, the Upper Tribunal (UT) noted that they are so motivated to work that there is no need to place them under a

Distinguishing between employment and self-employment is a multi-faceted task and not just a matter of ticking boxes. That was certainly so in one case concerning a radio personality who was relieved of six-figure tax demands after a tribunal found that he fell into the latter