The latest version of the CIPP's 'Devolution: payroll legislation matrix' is now available; exclusively to CIPP members.
The tribunal looked at whether an individual was classed as being self-employed or as a 'worker'.
The latest court case on the subject of employment status determines that Deliveroo drivers are self-employed.
HMRC states that the former footballer and TV presenter owes £4.9 million in Income Tax and National Insurance.
Drivers working for the private hire and cab and courier service are classified as workers. This means, amongst other things, that they are entitled to the NLW ...
HMRC has responded to concerns raised by stakeholders regarding the wording of section 61O of Chapter 10 ITEPA that will apply from 6 April 2021.