Commercial Client Articles

Making Waivers of Dividends Work

When a company is set up, it is common to divide the shares in it in approximately equal proportions amongst the subscribers. Whether or not...

VAT and Electronic Goods – Take Care

In order to combat ‘missing trader’ fraud, which is estimated to have cost the Exchequer hundreds of millions of pounds, HM Revenue and Customs (HMRC)...

Employee Fraud – Fraud Act 2006

Employee fraud continues to rise as the recession continues to bite - however,  the Fraud Act 2006 provisions make it easier to obtain convictions for...

Brief Guide to the Administration of Troncs

The long-running series of disputes between employers in the hospitality industry and HM Revenue and Customs (HMRC) concerning the taxation of employees’ tips and their...

Contractors Are Your Responsibility

A handbook produced by the Health and Safety Executive (HSE) outlines the responsibilities of both the contractor and the client in situations in which work is...

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Commercial Client News

Uber Drivers Are Workers, Rules EATNovember 10, 2017

The Employment Appeal Tribunal (EAT) has upheld the decision of the Employment Tribunal last year that Uber drivers are workers, rather than being self-employed, and...

Banter Doesn’t Create a ContractNovember 9, 2017

The trouble with light-hearted discussions of important business matters in a social context is that none of those present can really be sure whether any...

Employee, Worker or Self-Employed Contractor?November 6, 2017

When distinguishing between employees, workers and self-employed contractors, bargaining positions can provide a useful litmus test. That was certainly so in a further case on...

Employment Tribunal Fee Refund Scheme LaunchedOctober 20, 2017

In July 2013, the Employment Tribunals and the Employment Appeal Tribunal Fees Order introduced fees for bringing a claim to the Employment Tribunal (ET) and...

Discrimination on the Grounds of Religion or BeliefOctober 18, 2017

A Pentecostal Christian has failed to persuade the Employment Appeal Tribunal (EAT) that the Employment Tribunal (ET) erred in dismissing his claim that he had...

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