In a previous post, we were less than wholly welcoming to the Government’s proposals for the simplification of the tax and NIC treatment of payments in the context of the termination of employment. The proposals were put out to consultation in July 2015 and a report on the responses, launching further consultation on the draft … Continue Reading
At the Autumn Statement last week the Government announced that it had responded to the Office of Tax Simplification (OTS) report on employment status originally published in March and it was “taking forward the majority of its recommendations”. Now, 9 months after the March report, a letter from HM Treasury has emerged indicating which of … Continue Reading
Written by Clare McNicholas Yesterday saw the Employment Appeal Tribunal give its decision in Bear Scotland Ltd v Fulton & anor and the other consolidated holiday pay appeals. It confirmed that non-guaranteed overtime should be taken into account when calculating holiday pay – or at least for the purposes of four out of the 5.6 … Continue Reading
