Employment law & HR

IR35 chain payment

With the changes to the IR35 regime in the private sector due to come into force in April 2020, one of the recurring questions is: If a contractor is deemed “in-scope” for IR35 purposes, who is responsible for making the required deductions for income tax and National Insurance contributions?

Our high street stores and the pensions connection

We have been told for a number of years that people are increasingly shopping online and visiting our high streets less. There is much analysis on why this might be, not least because many people are now working longer hours (possibly as a result of fears about job security following the last recession), we have less free time and online retailers have made significant technical improvements such that it is simply easier for many to shop in this way.
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