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Briefing quick find:

Are referees employees? The appeal 

Here is something a bit different from the recent Covid-19 news, but significant for those advising on employment status, particularly IR35. In 2018, I wrote about the First-Tier Tax Tribunal’s decision to determine a specific group of referees as self-employed…

Imminent changes to employment law

Employment law is a rapidly changing arena, therefore we have set out a list of some of the imminent changes that will affect employers and individuals in the coming months. Note: this article contains no mention of events due to…

Budget 2018 – What does it mean for individuals?

On 29 October 2018 the Chancellor of the Exchequer presented the Budget 2018. We have compiled the highlights and key points that individuals should note. Budget highlights for private clients The personal allowance will be raised to £12,500 from April 2019, one…

Are referees employees?

No – according to the First Tier Tax Tribunal. Background HMRC argued that the Professional Game Match Officials Limited (PGMOL) was the employer of a group of football referees, and therefore there was income tax and NICS due. The principal issue in the…

Tax and Private Client newsletter – Summer 2017

In this edition of our newsletter, we discuss the recent Supreme Court case of Ilott v Blue Cross, how to relocate as a single parent, the importance of notifying landlords of disrepair, whether EEA nationals should apply for residency documents…