The long slow death of dual employment contracts

Last week the bound version of the Finance Act 2014 thudded onto my desk. Not an exciting publication and, for the uninitiated, about as satisfying to read as the London telephone directory (and perhaps a little less useful).

When I started practising tax law the Finance Act was a slender affair, perhaps the size of Woman’s Weekly, and it took you no more than an afternoon to digest its contents. The latest iteration weighs in at 640 pages, containing some 303 sections and 39 (count them) schedules. It would take, if you were so minded, a whole week to read through and believe me that’s a week of your life you would never get back.

The reality is that our politicians and public servants cannot resist adding more and more code to our tax system, making it the longest and probably the most complex in the world. I’m going to spare you all the details of the 2014 Act and will, instead, focus on one part: Section 15 and Schedule 3 (they love their schedules) relating to dual employment contracts…

Click on the link below to read the rest of the Stephenson Harwood briefing.

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