Employment status, tax and the gig economy - what's new?

We've recently published two articles about the risks of making the wrong call about an individual's employment status and the new developments employers should be looking out for on that front.

In April next year, new rules on personal service companies will increase the tax risks businesses are exposed to when engaging individuals via personal service companies. Our corporate tax partner Kevin Lowe explains here what steps businesses should be taking to get ready for this change.

There have also been some important new cases about employment status, particularly involving workers in the gig economy. In this briefing Charles Pigott explains the different but overlapping rules that determine how an individual is treated for employment rights and for tax purposes and assesses the significance of the recent case law on this subject.

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