IR35: HMRC sticks to original proposals in draft legislation

Written by FCSA Business Partners, Larsen Howie HMRC has published the Summary of Responses to the consultation ‘Off-payroll working rules from April 2020’ (our response to which you can read here) but it appears that, as with many HMRC consultations, this is another fait accompli. We shouldn’t be too surprised, however, because HMRC had convinced […]
First court decision on restrictive covenants after 100 years

100 years since the first binding decision, the Supreme Court takes a liberal approach, confirming that courts are able to strike through restrictive covenants to make them enforceable against employees.