Summary of the consultation on Employment Status

    On 7 February, the government released a consultation document on self-employed status which explores the potential for reform of the law of employment status as well as possible alternatives to the long established precedent of case law.
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    The worker status “gig”

    Following the highly publicised “gig economy” tribunal cases we saw the Taylor Review hand down recommendations to reform and clarify the law on “worker status”. A draft Bill is now with the select committee which sets out legislative changes to the definition of “worker”, a new default worker status and a new class of “independent contractor”. Read our in depth analysis on this and the tax and employment law consequences.
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    ​Off payroll working in the Public Sector

    The autumn statement confirmed that the new rules on off payroll working in the private sector will come into force from 6 April 2017. To achieve this Finance Act 2017 will insert a new Chapter 10 into the existing intermediaries (IR35) legislation.
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    SDC & HMRC

    HMRC’s updated guidance on the application of the Supervision Direction and Control (SDC) rules were released on 6 April 2016.
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