The Supreme Court has ruled that drivers for the ride hailing App Uber are workers not self-employed individuals and hence are entitled to holiday pay, pension rights and the right to be paid the national minimum wage. This case will have implications for other workers in the “gig” economy and may also have a bearing…
Category Archives: Blog
The “off-payroll” working rules that apply to certain workers supplying their services to clients via their own personal service companies start from 6 April 2021. Under this new regime end user businesses will be required to determine whether that individual would have been treated as an employee or not if directly engaged. This will be…
Farlam Hall is an enchanting countryside hotel in Cumbria, located in beautiful surroundings, near Hallbankgate, just outside Brampton, Cumbria. Having benefited from a recent extensive refurbishment, the hotel is growing from strength to strength and gaining an enviable reputation in the area. The ideal candidate will be conscientious, self-motivated and have administrative experience. The role will…
Set out below are the changes in rates of minimum wage from April 2021. Please note in particular the changes at which the full rate is paid at the age of 23. Age Rates from April 2021 23 and over (NLW) £8.91 21 to 22 £8.36 18 to 20 £6.56 Under 18 £4.62 Apprentice* £4.30…
HM Treasury (HMT) has published a factsheet covering the new super-deduction announced in the 2021 Budget, which will allow companies to cut their tax bill by up to 25p for every £1 they invest in qualifying assets. Broadly, between April 2021 and 31 March 2023, companies investing in qualifying new plant and machinery assets will…
As a farmer it can be tempting to think the grass is greener on the other side of the fence. You see your peers doing things differently – different livestock, meat over dairy, or diversifying their income and mixing it up. Although it may seem a desirable option for your business, there may be situational…
The VAT domestic reverse charge procedure is a new way of accounting for VAT in the construction industry, and it came in to force on 1 March 2021. Key features of the new Domestic Reverse Charge for Subcontractors If you are a subcontractor doing work for another contractor then you no longer charge VAT on…
If you do work within the scope of CIS, there are some things you should consider – cash flow implications being one, the Flat Rate Scheme another. Cash flow Subcontractors working in the CIS could suffer a cash flow hit with the Domestic Reverse Charge (DRC), particularly labour only subcontractors, as they will no longer…
The deadline for applications for the Christmas Support Payment has been extended to 28 February 2021. The Christmas Support Payment for wet-led pubs is to support pubs, based in England that predominantly serve alcohol rather than provide food and have been severely impacted over the festive season due to temporary local restrictions. Eligible businesses may…
New VAT rules are finally due to come into effect this March which will impact on accounting for VAT for transactions in the construction sector. These new rules, which were originally scheduled to start back in October 2019, have already been delayed twice as there was a lack of awareness of the changes in the…
