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The variable element, ie. the commission or overtime, should be included as ‘remuneration’.
The latest football/finance issue to rear its head is ‘third-party ownership’ of football players.
A number of developments relevant to tax planning were included in the Budget, the key points of which are summarised in this briefing.
The Government is ploughing on with its revenue-raising policies. Watch this space.
Landlords who grant ASTs must wend their way through a minefield of legislation. Some of the changes the Deregulation Bil will bring into force are not likely to ease that burden.
From 5 April 2015, statutory maternity, adoption, paternity, additional paternity and shared parental pay will be £139.58 per week.
The Small Business, Enterprise and Employment Bill will insert a new provision into the Companies Act 2006 requiring companies to maintain a register of people with ‘significant control’ over the company.
Goodman Derrick considers the background to Wyatt v Vince and the legal issues raised by it.
Where a project is governed by a JCT form of contract, the Final Certificate is intended to ensure that disputes arising after practical completion are resolved with a degree of finality and speed.
If you make gifts of money or items of value to other individuals these gifts are chargeable transfers for inheritance tax purposes.
Office to residential conversion is at a 10-year high following changes in May 2013 to the planning laws in England.
A shareholder of a company may also have employment rights, including the right to be paid, when services are carried out for the company.
In Thwaytes v Sotheby’s  EWHC 36 (Ch) the High Court found that Sotheby’s had not been negligent in auctioning a painting as a copy, rather than as an original Caravaggio.
It is extremely hard to be mindful of, let alone prepare for, the consequences associated with the breakdown of a relationship, even without factoring in the potential that an ex-spouse might emigrate.
There is confusion over the new agency legislation and businesses should treat it with care and determination.
It has been over three years since Vince Cable’s announcement that the government was committed to reviewing the Agency Workers Regulations (AWRs).
There is confusion over the new Agency Legislation and businesses should treat it with care and determination.
2013 saw a period of consultation on the government’s proposals to simplify and streamline the regulation of the recruitment sector.
This briefing provides an overview of employment law affecting the recruitment sector from January to May 2015.
Could private bidders buy a chunk of the BBC and stop BBC Three from becoming an internet-only channel? Paul Herbert considers the challenges the bidders are likely to face.