Often thought of as a “mini-Budget” the Chancellor’s 2015 Autumn Statement effectively means that George Osborne has now presented three Budgets in one fiscal year, and, depending on the date of the spring Budget, potentially even running...

HM Revenue & Customs have turned their attention to e-market traders in their campaign to tackle tax evasion. The HMRC ‘e-marketplaces’ campaign is targeted at people who are trading online to sell goods and services as a trade...

The Government has issued new guidance about controversial zero hour contracts. The Department of Business, Innovation and Skill published a comprehensive guide on 15 October 2015, and it is available through the gov.uk website. At a time when 2.4% of...

Reports have been appearing in the press that the Government may announce measures to tighten up tax rules for personal service companies in its Autumn Statement on 25 November. The term ‘personal service company’ is not clearly defined, but...

Workers who do not have a fixed place of work or have to travel to perform their duties (‘peripatetic workers’) may now count the time they spend travelling to and from their first and last customers as ‘working time’. This...