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    Partner or Employee?

    The concept of ‘partnership’ is, in theory, simple. A partnership is an undertaking carried on with a view to profit in which the partners share profits and losses. Regrettably, in reality, things are often not so straightforward and the existence…

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    Insolvency and TUPE

    Whilst the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE) operate to protect the employment law rights of employees when there is a relevant transfer of a business or part of a business, Regulation 8(7) provides that where the…

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    Paying Charitable Trustees

    Although it clashes with the principle of giving one’s time voluntarily, the demands and responsibilities put on some trustees of charities are such that paying them will be a necessity in order to obtain people with the requisite levels of…

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    Salary Sacrifice Scheme Rejected

    When a member of staff is on a temporary assignment, they are allowed to receive travel and subsistence payments (within certain limits) free of Income Tax (IT) and National Insurance Contributions (NICs) for up to 24 months. Similarly, where a…

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