Personal service companies & IR35

The ‘IR35’ rules to prevent the exploitation of personal service companies for tax avoidance were introduced in April 2000, following a long and contentious consultation exercise. This legislation remains unpopular among freelancers who use this corporate form to provide services. This note looks at debates as to the effectiveness of these rules and wider concerns about the use of employment intermediaries to avoid tax, before discussing recent developments as to their application in the public and private sector.…

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FAQs: Coronavirus Job Retention Scheme

This Commons Library briefing paper provides answers to a number of frequently asked questions on the Government’s new Coronavirus Job Retention Scheme. While some details of the Scheme have been published, much remains unknown. The paper considers how the Scheme will fit within the broader framework of employment law.…

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Coronavirus: Support for household finances

This Commons Library briefing paper outlines the measures introduced by the Government, and other authorities, to support household finances during the coronavirus (Covid-19) outbreak.…

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Alcohol taxation and the pub trade

This note looks at the way alcoholic drinks are taxed, the Labour Government’s introduction of a ‘duty escalator’ in 2008, and the concerns in the pub trade at the impact of this policy. It goes on to discuss the Coalition Government decision to remove the duty escalator in two stages in 2013 and 2014, and the current Government’s approach to the taxation of alcohol.…

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Coronavirus: Support for economies by European and other states

What economic support have governments given to businesses and individuals to tackle the impact of the coronavirus? This paper looks at the policies put in place by the EU, governments in Europe, the US and other developed countries.…

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